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

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.