TaxTMI 
TaxTMI 
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
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....ERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL <br>GST<br>Dated:- 20-5-2017<br><BR>The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28%. The list of services that will be under reverse charge as approved by the GST Council is given below. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of....
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.... law. Download PDF file Original proposed list Sl. No. Service Provider of service Percentage of service tax payable by service provider Recipient of Service Percentage of service tax payable by any person other than the service provider 1. Taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory other than non-assessee online recipient (OIDAR) Any person who is located in a non-taxable territory Nil Any person located in the taxable territory other than non-assessee online recipient (Business Recipient) 100% 2. Services provided or agreed to be provided by a goods transport agency (GTA) ....
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....in respect of transportation of goods by road Goods Transport Agency (GTA) Nil (a) any factory registered under or governed by the Factories Act, 1948; (b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any person registered under CGST/SGST/UTGST Act; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons. (g) Casual taxable person 100% 3. Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or....
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.... indirectly An individual advocate or firm of advocates Nil Any business entity. 100% 4. Services provided or agreed to be provided by an arbitral tribunal An arbitral tribunal Nil Any business entity. 100% 5. Sponsorship services Any person Nil Anybody corporate or partnership firm. 100% 6. Services provided or agreed to be provided by Government or local authority excluding,- (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (ii....
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....i) transport of goods or passengers. Government or local authority Nil Any business entity. 100% 8. Services provided or agreed to be provided 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 Nil A company or a body corporate. 100% 9. Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business An insurance agent Nil Any person carrying on insurance business. 100% 10. Services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company A recovery agent Nil A banking company or a financial institution or a non-ban....
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....king financial company. 100% 11. Services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India A person located in non-taxable territory to a person located in non-taxable territory Nil Importer as defined under clause (26) of section 2 of the Customs Act, 1962. 100% 12. Transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works Author or music composer, photographer, artist, etc NIL Publisher, Music company, Producer 100% 13 Radio taxi or Passenger Transport Services provided through electronic commer....
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....ce operator Taxi driver or Rent a cab operator Nil Any person 100% by Electronic Commerce Operator ============= Document 1 SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28%. The list of services that will be under reverse charge as approved by the GST Council is given below. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for gene....
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....ral information and will be given effect to through gazette notifications which shall have force of law. Sl. Service No. 1. Provider of service Percentage of service tax payable by service provider Recipient of Service Any person who is located in a Taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and taxable received by any person territory located in the taxable territory non- Nil Any person located in the taxable territory other than non-assessee online recipient (Business Recipient) Percentage of service tax payable by any person other than the service provider 100% other than non-assessee online recipient (OIDAR) 2. Services provided or agr....
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....eed to Goods be provided by a goods Transport transport agency (GTA) in Agency (GTA) respect of transportation of goods by road Nil 1 (a) any factory registered under or governed by the Factories Act, 1948; (b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in 100% SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL Percentage of service Percentage of service tax payable by any S1. No. Provider Service of service tax payable by service Recipient of Service provider any part of India; (c) any co-operative society established by or under any law; (d) any person registered under CGST/SGST/UTGST Act; (e) any body corporate establish....
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....ed, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons. (g) Casual taxable person person other than the service provider 3. Services provided or agreed to An individual be provided by an individual advocate Any business entity. or advocate or firm of advocates firm of Nil 100% by way of legal services, advocates directly or indirectly 4. Services provided or agreed to An arbitral be provided by an arbitral tribunal Any business entity. Nil 100% tribunal 2 SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL Percentage of service S1. Service No. Provider of service tax payable by service provider Recipient of Service 5. Any pe....
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....rson Anybody corporate or Nil partnership firm. Percentage of service tax payable by any person other than the service provider 100% 6. Sponsorship services Services provided or agreed to be provided by Government or local authority excluding, - (1) renting of immovable property, and (2) services specified below- (i) services (ii) the by Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; Government or local authority Nil 3 Any business entity. 100% SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUN....
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....CIL Percentage of service Percentage of service tax payable by any S1. No. Service 7. 8. 9. Provider of service tax payable by service provider Recipient of Service person other than the service provider transport of goods or passengers. Services provided or agreed to be provided 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 Nil Services provided or agreed to An insurance be provided by an insurance agent on insurance business agent to any person carrying Services provided or agreed to A be provided by a recovery agent agent to a banking company or a financial institution or a non-banking financial company 10. ....
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.... Services by way of A recovery person transportation of goods by a located in vessel from a place outside non-taxable India up to the customs territory to a person station of clearance in India A company or a body corporate. 100% Any person carrying on insurance business. Nil 100% A banking company or a financial institution or a non- banking financial company. Nil 100% Nil Importer as defined under clause (26) of section 2 of the Customs Act, 1962. 100% 4 SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL Percentage of service S1. No. Service Provider of service tax payable by service provider Recipient of Service Percentage of service tax payable by any person other than the service provid....
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....er located non-taxable in 11. 12. territory Author or Transfer or permitting the use or enjoyment of a copyright music covered under clause (a) of composer, sub-section (1) of section 13 photographer, of the Copyright Act, 1957 artist, etc. relating to original literary, dramatic, musical or artistic works Radio taxi or Passenger Taxi driver or Transport Services provided Rent a cab through electronic commerce operator operator NIL Publisher, Music company, Producer 100% Any person 100% by Electronic Nil **** 5 Commerce Operator<BR> News - Press release - PIB....