Central Tax (Rate) Notification No 13 of 2017 dt 28th June, 2017 under GST

 

Notification no 13/2017 Central Tax (Rate) date on 28th June, 2017, GST

 

 

The extract of GST Notification No. 13/2017- Central Tax (Rate) is given below:

 

Notification No. 13/2017- Central Tax (Rate), GST

 

 

[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. 13/2017- Central Tax (Rate)

 

New Delhi, the 28th June, 2017

 

 

GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9            of the

 

Central Goods and Services Tax Act, 2017 (12 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 central tax leviable          under section 9 of the said Central 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

Recipient of Service

No.

 

of service

 

 

 

 

 

(1)

(2)

(3)

(4)

 

 

 

 

1

Supply  of  Services  by  a  goods

Goods

(a) Any factory registered under or

 

transport agency (GTA) in respect

Transport

governed  by  the  Factories  Act,

 

of transportation of goods by road

Agency

1948(63 of 1948); or

 

to-

(GTA)

(b) any society registered under the

 

(a) any factory registered under or

 

Societies  Registration  Act,  1860

 

governed  by  the  Factories  Act,

 

(21 of 1860)   or under any other

 

1948(63 of 1948);or

 

law for the time being in force in

 

(b) any society registered under the

 

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; or

 

for the time being in force in any

 

(d) any person registered under the

 

part of India; or

 

Central  Goods  and  Services  Tax

 

(c)    any    co-operative    society

 

Act  or  the  Integrated  Goods  and

 

established by or under any law; or

 

Services  Tax  Act  or  the  State

 

(d) any person registered under the

 

Goods and Services Tax Act or the

 

 

1

 

 

 

 

 

Central  Goods  and  Services  Tax

 

 

Union    Territory    Goods    and

 

Act  or  the  Integrated  Goods  and

 

 

Services Tax Act; or

 

Services  Tax  Act  or  the  State

 

 

(e) any body corporate established,

 

Goods and Services Tax Act or the

 

 

by or under any law; or

 

Union

Territory

Goods

and

 

 

(f)  any  partnership  firm  whether

 

Services Tax Act; or

 

 

 

 

 

registered  or  not  under  any  law

 

(e) any body corporate established,

 

 

including association of persons; or

 

by or under any law; or

 

 

 

 

(g) any casual taxable person;

 

(f)  any  partnership  firm  whether

 

 

located in the taxable territory.

 

registered  or  not  under  any  law

 

 

 

 

including association of persons; or

 

 

 

 

(g) any casual taxable person.

 

 

 

 

 

 

 

 

 

2

Services supplied by an individual

An

 

Any  business  entity  located  in  the

 

advocate

including

a

senior

individual

taxable territory.

 

advocate by way of representational

advocate

 

 

services before any court, tribunal

including

 

 

or authority, directly or indirectly,

a

senior

 

 

to any business entity located in the

advocate

 

 

taxable  territory,  including

where

or

firm  of

 

 

contract   for   provision   of   such

advocates.

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

3

Services

supplied  by  an

arbitral

An arbitral

Any  business  entity  located  in  the

 

tribunal to a business entity.

 

 

tribunal.

taxable territory.

 

 

 

 

 

 

 

4

Services

provided

by   way

of

Any

Any  body  corporate  or  partnership

 

sponsorship to any body corporate

person

firm located in the taxable territory.

 

or partnership firm.

 

 

 

 

 

 

 

 

 

 

 

 

5

Services

supplied  by  the

Central

Central

Any  business  entity  located  in  the

 

Government,   State

Government,

Governme

taxable territory.

 

Union territory or local authority to

nt,

State

 

 

a business entity excluding, -

 

Governme

 

 

(1) renting of immovable property,

nt,

Union

 

 

and

 

 

 

 

territory or

 

 

(2) services specified below-

 

local

 

 

(i)     services by the Department of authority 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.

 

 

 

 

 

 

 

 

 

 

6

Services supplied by a director of a

A  director

The  company  or  a  body  corporate

 

company or a body corporate to the

of

a

located in the taxable territory.

 

said   company   or   the   body

company

 

 

corporate.

 

 

 

or  a

body

 

 

 

 

 

 

 

corporate

 

 

 

 

 

 

7

Services supplied by an insurance

An

 

Any  person  carrying  on  insurance

 

agent  to  any  person  carrying  on

insurance

business,   located   in   the   taxable

 

insurance business.

 

 

agent

 

territory.

 

 

 

 

 

8

Services  supplied  by  a  recovery

A

 

A  banking  company  or  a  financial

 

agent to a banking company or a

recovery

institution or a non-banking financial

 

financial   institution   or   a   non-

agent

 

company,  located  in  the  taxable

 

banking financial company.

 

 

territory.

 

 

 

 

9

Supply  of  services  by  an  author,

Author  or

Publisher, music company, producer

 

music

composer,

photographer,

music

or  the  like,  located  in  the  taxable

 

artist or the like by way of transfer

composer,

territory.

 

or permitting the use or enjoyment

photograp

 

 

of a copyright covered under clause

her,

artist,

 

 

(a) of sub-section (1) of section 13

or the 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,-

 

(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.

 

 

 

3

 

(b)   “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the

 

 

(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.

 

 

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

 

 

[F. No. 334/1/2017- TRU]

 

 

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

 

 

 

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Comments


ramkaran: I am tax payer and registered in Goods & Service Tax at the filling of GSTR- 3B return by mistake we submit the nil return & filled instead of transaction during the month what is the solution this falt please consult and correct this return thanks

ramkaran: we deposit the reverse charge macanisim RCM month of july 2017 but not raised invoice how to show rcm in gstr -1 return

R MURALI : Dear sir, Ref : NOT. NO. 20/2017 - INTEGRATED TAX RATE DT. 22/08/2017 With reference to the above, we have an doubts regarding GTA. Can you please clarify? At present our customer issuing us PURCHASE ORDER and they have mentioned FREIGHT PAID - (Inclusive of Goods) and we have charged for Goods i.e IGST 18% for our goods and Freight IGST 18% and cleared our goods till date. As per the above Notification What we understand means? 1) IF WE RECEIVE ANY FREIGHT AMT. FROM UNREGISTERED TRANSPORTER, we can apply RCM, but not eligible ITC. Is it correct? 2) IF WE CHARGED FREIGHT AMT. 18% FOR OUR OUTWARD SUPPLY , Customer will take ITC 18% . It is correct 3) Suppose -IF WE CHARGED FREIGHT AMT. 5% FOR OUR OUTWARD SUPPLY , Customer will take ITC 5% . Is it correct? 4) Each and every month shall we apply 5 % or 18% is it correct. For that we have to issue any Declaration for approval from Dept.? Further we received various opinion for GTA , what ever GST charges for our GOODS the same will be applicable for GTA i.e "INCIDENTAL CHARGES" -18%. So, please clarify our doubts.

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