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Notifies the categories of supply of services reverse charge basis

GST - States - Va Kar / GST / 04/ 2017 - S.O-43 - Dated:- 29-6-2017 - COMMERCIAL TAXES DEPARTMENT - NOTIFICATION Dated 29th June, 2017 NOTIFICATION No. 13 / 2017 State Tax (Rate) S.O-43- In exercise of the powers conferred by sub-section (3) of section 9 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person .....

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under or governed by the Factories Act, 1948(63 of 1948);or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) a .....

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hed by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) anybody corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory. 2 Services supplied by an individual .....

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taxable territory. 3 Services supplied by an arbitral tribunal to a business entity. An arbitral tribunal. Any business entity located in the taxable territory. 4. Services provided by way of sponsorship to anybody corporate or partnership firm. Any Person Anybody corporate or partnership firm located in the taxable territory. 5 Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, - (1) renting of immovable property, an .....

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ty located in the taxable territory. 6 Services supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a company or a body corporate The company or a body corporate located in the taxable territory. 7 Services supplied by an insurance agent to any person carrying on insurance business. An insurance agent Any person carrying on insurance business, located in the taxable territory. 8 Services supplied by a recovery agent to a banking compan .....

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