Integrated Tax (Rate) Notification No. 10 of 2017 DT 28th June, 2017, GST

 

Notification No. 10/2017 Integrated Tax (Rate) DT on 28th June, 2017, GST

 

The Extract of GST Notification No. 10/2017 – Integrated Tax (Rate) is given below:

                  

                      Notification No. 10/2017 – Integrated 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. 10/2017- Integrated Tax (Rate)

 

New Delhi, the 28th 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.

Category of Supply of Services

Supplier

of

Recipient of Service

No.

 

service

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

 

(4)

 

 

 

 

 

 

 

1

Any service supplied by any person

Any

person

Any person located in the taxable

 

who  is  located  in  a  non-taxable

located

in

a

territory  other  than  non-taxable

 

territory to  any person  other than

non-taxable

 

online recipient.

 

non-taxable online recipient.

territory

 

 

 

 

 

 

 

 

 

 

 

2

Supply  of  Services  by  a  goods

Goods

 

 

(a) Any factory registered under

 

 

transport agency (GTA) in respect

Transport

 

or  governed  by  the  Factories

 

 

of transportation of goods by road

Agency (GTA)

Act, 1948(63 of 1948); or

 

 

to-

 

 

 

(b) any society registered under

 

 

(a) any factory registered under or

 

 

 

the  Societies  Registration  Act,

 

 

governed  by  the  Factories  Act,

 

 

 

1860 (21 of 1860)  or under any

 

 

1948(63 of 1948);or

 

 

 

other law for the time being in

 

 

(b) any society registered under the

 

 

 

force in 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;

 

 

for the time being in force in any

 

 

 

or

 

 

part of India; or

 

 

 

(d) any person registered under

 

 

(c)    any    co-operative    society

 

 

 

the Central Goods and Services

 

 

established by or under any law; or

 

 

 

Tax Act or the Integrated Goods

 

 

(d) any person registered under the

 

 

 

and  Services  Tax  Act  or  the

 

 

 

1

 

 

 

 

 

 

 

 

Central  Goods  and  Services  Tax

 

 

 

State  Goods  and  Services  Tax

 

Act  or  the  Integrated  Goods  and

 

 

 

Act  or  the  Union  Territory

 

Services  Tax  Act  or  the  State

 

 

 

Goods and Services Tax Act; or

 

Goods and Services Tax Act or the

 

 

 

(e)

any

body

corporate

 

Union

Territory

Goods

and

 

 

 

established,  by  or  under  any

 

Services Tax Act; or

 

 

 

 

 

 

law; or

 

 

 

(e) any body corporate established,

 

 

 

(f) any partnership firm whether

 

by or under any law; or

 

 

 

 

 

registered or not under any law

 

(f)  any  partnership  firm  whether

 

 

 

including association of persons;

 

registered  or  not  under  any  law

 

 

 

or

 

 

 

 

including association of persons; or

 

 

 

(g) any casual taxable person;

 

(g) any casual taxable person.

 

 

 

 

located in the taxable territory.

 

 

 

 

 

3

Services supplied by an individual

An

individual

Any business entity located in the

 

advocate

including

a

senior

advocate

 

taxable territory.

 

 

advocate by way of representational

including

a

 

 

 

 

 

services before any court, tribunal

senior

 

 

 

 

 

 

or authority, directly or indirectly,

advocate

or

 

 

 

 

 

to any business entity located in the

firm

 

of

 

 

 

 

 

taxable  territory,  including

where

advocates.

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

Services

supplied  by  an

arbitral

An

arbitral

Any business entity located in the

 

tribunal to a business entity.

 

 

tribunal.

 

taxable territory.

 

 

 

 

 

 

 

 

 

5

Services

provided

by   way

of

Any person

 

Any body corporate or partnership

 

sponsorship to any body corporate

 

 

 

firm   located   in   the   taxable

 

or partnership firm.

 

 

 

 

 

 

territory.

 

 

 

 

 

 

 

 

 

6

Services

supplied  by  the

Central

Central

 

Any business entity located in the

 

Government,   State

Government,

Government,

 

taxable territory.

 

 

Union territory or local authority to

State

 

 

 

 

 

 

 

a business entity excluding, -

 

Government,

 

 

 

 

 

 

(1) renting of immovable property,

Union territory

 

 

 

 

 

and

 

 

 

 

or

local

 

 

 

 

 

(2) services specified below-

 

authority

 

 

 

 

 

 

(i)     services by the Department of 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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Services supplied by a director of a

A director of a

The company or a body corporate

 

 

company or a body corporate to the

company

or  a

located in the taxable territory.

 

 

said   company   or   the   body

body corporate

 

 

 

 

 

 

corporate.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

Services supplied by an insurance

An

insurance

Any person carrying on insurance

 

 

agent  to  any  person  carrying  on

agent

 

 

business,  located  in  the  taxable

 

 

insurance business.

 

 

 

 

 

territory.

 

 

 

 

 

 

 

 

 

 

9

Services  supplied  by  a  recovery

A

recovery

A banking company or a financial

 

 

agent to a banking company or a

agent

 

 

institution   or   a   non-banking

 

 

financial   institution   or   a   non-

 

 

 

financial company, located in the

 

 

banking financial company.

 

 

 

taxable territory.

 

 

 

 

 

 

 

 

 

10

Services  supplied  by  a  person

A

person

Importer, as defined in clause (26)

 

 

located in non- taxable territory by

located in non-

of section 2 of the Customs Act,

 

 

way of transportation of goods by a

taxable

 

1962(52 of 1962), located in the

 

 

vessel from a place outside India up

territory

 

taxable territory.

 

 

 

 

to the customs station of clearance

 

 

 

 

 

 

 

 

 

in India.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Supply  of  services  by  an  author,

Author

or

Publisher,

music

company,

 

 

music

composer,

photographer,

music

 

producer or the like, located in the

 

 

artist or the like by way of transfer

composer,

 

taxable territory.

 

 

 

 

or permitting the use or enjoyment

photographer,

 

 

 

 

 

 

of a copyright covered under clause

artist,

or

the

 

 

 

 

 

 

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

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,-

 

3

 

 

 

(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.

 

 

  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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