Integrated Tax Notifications (Rate)
IGST Notification rate 10/2017
| Title | To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act |
| Number | 10/2017 |
| Date | 28-06-2017 |
| Download | |
1) 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.No. | Category of Supply of Services | Supplier of service | Recipient of Service |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1 | Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. |
Any person located in a non-taxable territory |
Any person located in the taxable territory other than non-taxable online recipient. |
| 2 | Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to- governed by the Factories Act, 1948(63 of 1948);or Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or established by or under any law; or Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or by or under any law; or registered or not under any law including association of persons; or |
Goods Transport Agency (GTA) |
or governed by the Factories Act, 1948(63 of 1948); or 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 established by or under any law; or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or established, by or under any law; or registered or not under any law including association of persons; or located in the taxable territory. |
| 3 | Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in 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. |
| 4 | Services supplied by an arbitral tribunal to a business entity |
An arbitral tribunal |
Any business entity located in the taxable territory |
| 5 | 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. |
| 6 | Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, – and (i) services by the Department of (ii) services in relation to an (iii) transport of goods or |
Central Government, State Government, Union territory or local authority |
Any business entity located in the taxable territory. |
| 7 | Services supplied by a director of a company or a body corporate to the said company or the body corporate. |
A director of a company or a body corporate |
The company or a body corporate located in the taxable territory. |
| 8 | Services supplied by an insurance agent to any person carrying on insurance business. |
An insurance agent |
Any person carrying on insurance business, located in the taxable territory. |
| 9 | Services supplied by a recovery agent to a banking company or a financial institution or a nonbanking financial company. |
A recovery agen |
A banking company or a financial institution or a non-banking financial company, located in the taxable territory. |
| 10 | Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. |
A person located in nontaxable territory |
Importer, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory. |
| 11 | Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like. |
Author or music composer, photographer, artist, or the like |
Publisher, music company, producer or the like, located in the taxable territory. |
Explanation.- For purpose of this notification,-
(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.
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