Categories of services on which tax will be payable on reverse charge mechanism under SGST [section 9(3)].

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....ed in column (3) of the said Table, the whole of State tax leviable under section 9 of the said West Bengal Goods and Services Tax Ordinance, 2017, 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 (63 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co....

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....able 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 Government, Union territory or lo....