Notification No. 10/2017-Integrated Tax (Rate) [N10-0NM]

In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 integrated tax leviable under section 5 of the said Integrated 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 of Recipient of Service No. service

(1) (2) (3) (4) 1 Any service supplied by any person Any person Any person located in the taxable who is located in a non-taxable located in a territory other than non-taxable territory to any person other than non-taxable online recipient. non-taxable online recipient. territory 2 Supply of Services by a goods Goods (a) Any factory registered under transport agency (GTA) in respect Transport or governed by the Factories of transportation of goods by road Agency (GTA) Act, 1948(63 of 1948); or to- (b) any society registered under (a) any factory registered under or the Societies Registration Act, governed by the Factories Act, 1860 (21 of 1860) or under any 1948(63 of 1948);or other law for the time being in

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

(d) any person registered under the and Services Tax Act or the 1

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

(f) any partnership firm whether including association of persons; registered or not under any law or including association of persons; or (g) any casual taxable person;

(g) any casual taxable person. located in the taxable territory. 3 Services supplied by an individual An individual Any business entity located in the advocate including a senior advocate taxable territory. advocate by way of representational including a services before any court, tribunal senior or authority, directly or indirectly, advocate or to any business entity located in the firm of taxable territory, including where advocates. 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. 4 Services supplied by an arbitral An arbitral Any business entity located in the tribunal to a business entity. tribunal. taxable territory. 5 Services provided by way of Any person Any body corporate or partnership sponsorship to any body corporate firm located in the taxable or partnership firm. territory. 6 Services supplied by the Central Central Any business entity located in the Government, State Government, Government, taxable territory. Union territory or local authority to State a business entity excluding, - Government, (1) renting of immovable property, Union territory and or local

(2) services specified below- authority

(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and 2

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. 7 Services supplied by a director of a A director of a The company or a body corporate company or a body corporate to the company or a located in the taxable territory. said company or the body body corporate corporate. 8 Services supplied by an insurance An insurance Any person carrying on insurance agent to any person carrying on agent business, located in the taxable insurance business. territory. 9 Services supplied by a recovery A recovery A banking company or a financial agent to a banking company or a agent institution or a non-banking financial institution or a non- financial company, located in the banking financial company. taxable territory. 10 Services supplied by a person A person Importer, as defined in clause (26) located in non- taxable territory by located in non- of section 2 of the Customs Act, way of transportation of goods by a taxable 1962(52 of 1962), located in the vessel from a place outside India up territory taxable territory. to the customs station of clearance in India. 11 Supply of services by an author, Author or Publisher, music company, music composer, photographer, music producer or the like, located in the artist or the like by way of transfer composer, taxable territory. or permitting the use or enjoyment photographer, of a copyright covered under clause artist, or the (a) of sub-section (1) of section 13 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.