To notify the categories of services on which tax will be payable under reverse charge mechanism under GST Act [Section 9 (4)]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(2) of the Table below, 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 Chhattisgarh Goods and Service 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:- ============= Document 1 Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 13/2017- State Tax (Rate) Naya Raipur, dated: 28.06.2017 No, P-10- 43/2017/CT/V (81)-in exercise of the powers conferred by sub-section (3) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government on the recommendations of the Coun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under any law; or (d) any person registered under the Chhattisgarh 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 2 3 4 5 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. Services supplied by an individual An advocate including a senior individual advocate by way of representational | advocate services before any court, tribunal including or authority, directly or indirectly, a to any business entity located in the taxa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iii) transport of goods or passengers. Services supplied by a director of a A director company or a body corporate to the of said company or the body company corporate. a The company or a body corporate located in the taxable territory. or a body corporate 7 8 Services supplied by an insurance agent to any person carrying on insurance business. Services supplied by a recovery A agent to a banking company or a financial institution or a non- An insurance agent banking financial company. recovery agent Any person carrying on insurance business, located in the taxable territory. A banking company or a financial institution or a non-banking financial co....