Notification No. 13/2017-Union Territory Tax (Rate) [N10-12V]

In exercise of the powers conferred by sub- section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of union territory tax leviable under section 7 of the said Union Territory 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. Category of Supply of Services Supplier Recipient of Service No. of service

(1) (2) (3) (4) 1 Supply of Services by a goods Goods (a) Any factory registered under or transport agency (GTA) in respect Transport governed by the Factories Act, of transportation of goods by road Agency 1948(63 of 1948); or to- (GTA) (b) any society registered under the (a) any factory registered under or Societies Registration Act, 1860 governed by the Factories Act, (21 of 1860) or under any other 1948(63 of 1948);or law for the time being in force in

(b) any society registered under the any part of India; or Societies Registration Act, 1860 (c) any co-operative society (21 of 1860) or under any other law established by or under any law; or for the time being in force in any (d) any person registered under the part of India; or Central Goods and Services Tax

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(c) any co-operative society Act or the Integrated Goods and established by or under any law; or Services Tax Act or the State

(d) any person registered under the Goods and Services Tax Act or the Central Goods and Services Tax Union Territory Goods and Act or the Integrated Goods and Services Tax Act; or Services Tax Act or the State (e) any body corporate established, Goods and Services Tax Act or the by or under any law; or Union Territory Goods and (f) any partnership firm whether Services Tax Act; or registered or not under any law

(e) any body corporate established, including association of persons; or by or under any law; or (g) any casual taxable person;

(f) any partnership firm whether located in the taxable territory. registered or not under any law including association of persons; or (g) any casual taxable person. 2 Services supplied by an individual An Any business entity located in the advocate including a senior individual taxable territory. advocate by way of representational advocate services before any court, tribunal including or authority, directly or indirectly, a senior to any business entity located in the advocate taxable territory, including where or firm of contract for provision of such advocates. 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. 3 Services supplied by an arbitral An arbitral Any business entity located in the tribunal to a business entity. tribunal. taxable territory. 4 Services provided by way of Any Any body corporate or partnership sponsorship to any body corporate person firm located in the taxable territory. or partnership firm. 5 Services supplied by the Central Central Any business entity located in the Government, State Government, Governme taxable territory. Union territory or local authority to nt, State a business entity excluding, - Governme

(1) renting of immovable property, nt, Union and territory or (2) services specified below- local

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(i) services by the Department of authority Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers. 6 Services supplied by a director of a A director The company or a body corporate company or a body corporate to the of a located in the taxable territory. said company or the body company corporate. or a body corporate 7 Services supplied by an insurance An Any person carrying on insurance agent to any person carrying on insurance business, located in the taxable insurance business. agent territory. 8 Services supplied by a recovery A A banking company or a financial agent to a banking company or a recovery institution or a non-banking financial financial institution or a non- agent company, located in the taxable banking financial company. territory. 9 Supply of services by an author, Author or Publisher, music company, producer music composer, photographer, music or the like, located in the taxable artist or the like by way of transfer composer, territory. or permitting the use or enjoyment photograp of a copyright covered under clause her, artist, (a) of sub-section (1) of section 13 or the like of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like.

Explanation.- For purpose of this notification,-

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(a)The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.

(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013.

(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.

(d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts.

2. This notification shall come into force on the 1st day of July, 2017.