|
S.
No.
|
Description of supply of service
|
Supplier
of service
|
Recipient
of service
|
|
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.
|
GTA Services
|
Goods Transport Agency
(GTA) who has not paid integrated tax at the rate of 12%
|
Any factory, society,
co- operative society, registered person, body corporate, partnership firm, casual
taxable person;
located in the taxable
territory
|
|
3.
|
Legal Services by advocate
|
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, - (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.
|
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 non-banking
financial company
|
A recovery agent
|
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 non-taxable 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 section 13(1)(a)
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,
photograph her, artist, or the like
|
Publisher, music company, producer or the
like, located in the taxable territory
|
|
12.
|
Supply of services by the members of Overseeing Committee to
Reserve Bank of India
|
Members of
Overseeing Committee constituted by the Reserve Bank of India
|
Reserve Bank of India.
|
|
13
|
Services provided by business facilitator (BF) to a banking
company
|
Business
Facilitator (BF)
|
A banking company located in the taxable territory.
|
|
14
|
Services provided by an agent of business correspondent (BC)
to business correspondent (BC).
|
An agent of
business correspondent (BC)
|
A business correspondent, located in the taxable territory.
|
|
15
|
Security Services provided to a registered person; Except
(i)
Composition dealer
(ii)
A government
establishment, local authority, government agencies which has taken
registration only for the compliances of section 51 of the said act.
|
Any person other
than a body corporate
|
A registered person, located in the taxable territory.
|
|
16
|
Services provided by way of renting of any motor vehicle
designed to carry passengers where the cost of fuel is included in the
consideration charged from the service recipient, provided to a body
corporate.
|
Any person, other
than a body corporate who supplies the services to a body corporate and does
not issue an invoice charging central tax at the rate of 6% to the service
recipient
|
Any body corporate located in the taxable territory.
|
|
17
|
Services of lending of securities under Securities Lending
Scheme, 1997 (Scheme) of Securities Board of India (SEBI), as amended.
|
Lender, i.e. a
person who deposits the securities registered in his name or in the name of
any other person duly authorized on his behalf with an approved intermediary
for the purpose of lending under scheme of SEBI
|
Borrower
|
