TMI BlogProvisions of reverse charge on supply of servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... w, supplied by a person as specified in column (3) of the said Table, the whole of State tax leviable under section 9 of the said Uttarakhand Goods and Services Tax Act , shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table :- Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1 Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to- (a) any factory registered under or gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (g) any casual taxable person; located in the taxable territory. 2 Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity. An individual advocate including a senior advocate or firm of advocates. Any business entity located in the taxable territory. 3 Services sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 company or a financial institution or a non-banking financial company. A recovery agent A banking company or a financial institution or a non-banking financial company, located in the taxable territory. 9 Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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