Notification No 13/2017 Central Tax (Rate) : Services Liable for Reverse Charge under CGST Act : Dated 28th June 2017

By | June 29, 2017
(Last Updated On: January 2, 2019)

Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017

Summary and updation of  Notification No 13/2017 Central Tax (Rate)

Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017  notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act i.e recipient is liable to pay GST instead of supplier of Services .[ Refer GST RCM : Reverse Charge Mechanism : Analysis]

This Notification is AMENDED BY  Notification No 22/2017 Central Tax (Rate) Dtd 22nd Aug 2017

CORRIGENDUM GSR  1199(E), DATED 25-9-2017 ,NOTIFICATION NO. 33/2017-CENTRAL TAX (RATE), DATED 13-10-2017 AND NOTIFICATION NO. 3/2018-CENTRAL TAX (RATE), DATED 25-1-2018 ,  Notification No 15/2018 Central Tax (Rate) Dated 26 th July, 2018 and Notification No 29/2018 Central Tax (Rate) Dated 31.12.2018

Notification No 13/2017 Central Tax (Rate) (As Amended and updated till date)

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

G.S.R. 692(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. No.Category of Supply of ServicesSupplier of serviceRecipient of Service
(1)(2)(3)(4)
1Supply of Services by a goods transport agency (GTA) 2[, who has not paid central tax at the rate of 6%,] 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 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.

6[“Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, –
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.”;]

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 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.
21[Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.

Explanation.—“Legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.]

An individual advocate including a senior advocate or firm of advocates.Any business entity located in the taxable territory.
3Services supplied by an arbitral tribunal to a business entity.An arbitral tribunal.Any business entity located in the taxable territory.
4Services provided by way of sponsorship to any body corporate or partnership firm.Any personAny body corporate or partnership firm located in the taxable territory.
5Services 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 authorityAny business entity located in the taxable territory.
4[ 5AServices supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017)Central Govern-ment, State Gove-rnment, Union territory or local authorityAny person registered under the Central Goods and Services Tax Act, 2017. ]
6Services 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 corporateThe company or a body corporate located in the taxable territory.
7Services supplied by an insurance agent to any person carrying on insurance business.An insurance agentAny person carrying on insurance business, located in the taxable territory.
8Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.A recovery agentA banking company or a financial institution or a non-banking financial company, located in the taxable territory.
9Supply 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 likePublisher, music company, producer or the like, located in the taxable territory.
3[10.Supply of services by the members of Overseeing Committee to Reserve Bank of IndiaMembers of Over-seeing Committee constituted by the Reserve Bank of IndiaReserve Bank of India.]
5[11.Services supplied by individual
Direct Selling Agents (DSAs) other
than a body corporate, partnership
or limited liability partnership firm
to bank or non-banking financial
company (NBFCs).
Individual Direct
Selling Agents
(DSAs) other than
a body corporate,
partnership or
limited liability
partnership firm.
A banking company or
a non-banking financial
company, located in the
taxable territory.]
6[12.Services provided by business facilitator (BF) to a banking companyBusiness facilitator (BF)A banking company,
located in the taxable territory
13.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
14Security services (services provided by way of supply of security personnel) provided to a registered person:

Provided that nothing contained in this entry shall apply to, –

(i) (a) a Department or Establishment of the Central Govt. or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies;

which has taken registration under the Central Goods and Services Tax Act, 2017 only for the purpose of deducting tax under section 51 of the Act and not for making a taxable supply of goods or services; or

(ii) a registered  person paying tax under section 10 of the said Act.

Any person other than a body corporateA registered person,
located in the taxable
territory.]

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.
(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[(e)A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.]
4[(f)“insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).]
5[(g)“renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.]
6[(h)Provisions of the Notification No. 29/2018- Central Tax (Rate), in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures

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


Download PDF Notification No 13/2017 Central Tax (Rate) Dated 28th June, 2017 in Hindi and English

(Refer Page 158 to 162  of enclosed PDF )

[ Origional ] without amendments

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