NOTIFYING THE SERVICES WHICH ATTRACT TAX ON REVERSE CHARGE BASIS.

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....erson as specified in column (3) of the said Table, the whole of State tax leviable under Section 9 of the said Andhra Pradesh 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:- Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government. ============= Document 1 2 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I TABLE SI. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (4) 1 2 Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to- (a) any factory registered under or governed by the Factories A....

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....o-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) 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; (or) (g) any casual taxable person; located in the taxable territory. Any business entity located in the taxable territory. another advocate or a firm of advocates by way of legal services, directly or indirectly, to a business entity. 3 4 S....

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....ty Any business entity located in the taxable territory. A director of a The company or a body corporate located in the taxable territory. company or a body corporate An insurance agent A recovery agent composer, photograp her, artist, or the like Supply of services by an author, Author or music composer, photographer, music artist or the like by way of 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 to a publisher, music company, producer or the like. Any person carrying on insurance ....