Notifies the categories of supply of services.
X X X X Extracts X X X X
X X X X Extracts X X X X
....tate tax leviable under section 9 of the said Tamil Nadu 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 governed by the Factories Act, 1948 (Central Act 63 of 1948);or (b) any society registered under the Societies Registration Act, 1860 (Central Act 21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative s....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 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 any body corporate or partnership firm. Any person Any body corporate or partnership firm located in the taxable territory. 5. Services supplied by the Central Government, State ....
TaxTMI