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RCM on services in GST: 13/2017 updated

RCM on services in GST: 13/2017 updated:

RCM on services in GST: 13/2017 updated till 27th November 2018.

  1. GTA:

Who is Supplier:

Supply of Services by a goods transport agency (GTA), [who has not paid central tax at the rate of 6%,]1 in respect of transportation of goods by road.

Who is recipient of GTA service:

(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-operative society established by or under any law; or 

(d) any person registered under 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

(e) any body corporate established, by or under any law; or

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

(g) any casual taxable person; located in the taxable territory.

2. Advocates: 

Who is supplier of advocate services:

Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.

Explanation.- “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.(Substituted vide corrigendum to notification 13/2017-Central Tax(Rate), dated 25.09.2017.)

Prior to substitution it read: “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.

Who is recipient of advocate services:

Any business entity located in the taxable territory.

3. An arbitral tribunal.

Who is supplier of services:

Services supplied by an arbitral tribunal to a business entity.

Who is recipient of services 

Any business entity located in the taxable territory.

4. sponsorship 

Who is supplier of services:

Any person

Who is recipient of services:

Any body corporate or partnership firm located in the taxable territory.

5. Services by CG,SG, LA 

Which services are covered:

All services to a business entity excluding, –

(1) renting of immovable property, and

(2) services specified below-

(i) services by the Department of 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.

Who is supplier of services:

Central Government, State Government, Union territory or local authority to a business entity excluding, 

Who is recipient of services:

Any business entity located in the taxable territory.

5A. Renting of immovable property by CG,SG,LA

Service covered: Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017).

Who is supplier of service:

Central Government, State Government, Local authority

Who is recipient of services:  

Any person registered under the Central Goods and Services Tax Act, 2017.

6. Services by Director of a company

Who is supplier of service: Director

Who is recipient of service?

The company or a body corporate located in the taxable territory.

7. An insurance agent

Services covered: 

Services supplied by an insurance agent to any person carrying on insurance business.

Who is supplier of service? 

Insurance agent

Who is recipient of service?

Any person carrying on insurance business, located in the taxable territory.

8. A recovery agent

Services covered: 

Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.

Who is recipient of services: 

A banking company or a financial institution or a non-banking financial company, located in the taxable territory.

9. Author or music composer, photographer , artist, or the like:

Nature of service: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.

Who is supplier of service: Author or music composer, photographer , artist, or the like

Who is recipient of service: Publisher, music company, producer or the like, located in the taxable territory.

10. Supply of services by the members of Overseeing Committee to Reserve Bank of India

Supplier of service: Members of Overseeing Committee constituted by the Reserve Bank of India

Recipient of service: Reserve bank of India

11.Direct Selling Agents (DSAs)

Supplier of services: Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).

Recipient: A banking company or a non banking financial company, 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.

[(e) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.

[(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).

[(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.

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

 

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