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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 10/2017- Integrated Tax (Rate)
New Delhi, the 28
th
June, 2017
GSR......(E).-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-
(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
Goods
Transport
Agency (GTA)
(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
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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.
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.
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, -
(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
Central
Government,
State
Government,
Union territory
or local
authority
Any business entity located in the
taxable territory.
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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
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 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,-
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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 1
st
day of July, 2017.
[F. No. 334/1/2017- TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
