G.S.R. 692(E) Central Tax Rate Archives - Tax Heal https://www.taxheal.com/tag/g-s-r-692e-central-tax-rate Complete Guide for Income Tax and GST in India Sat, 21 Oct 2023 06:50:32 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 Notification No 13/2017 Central Tax (Rate) : Services Liable for Reverse Charge under CGST Act : Dated 28th June 2017 https://www.taxheal.com/notification-no-132017-central-tax-rate.html https://www.taxheal.com/notification-no-132017-central-tax-rate.html#comments Thu, 29 Jun 2017 11:14:42 +0000 http://taxheal.com/?p=34186 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… Read More »

]]> 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. 5/2019-CENTRAL TAX (RATE), DATED 29-3-2019, NOTIFICATION NO. 22/2019-CENTRAL TAX (RATE), DATED 30-9-2019, NOTIFICATION NO. 29/2019-CENTRAL TAX (RATE), DATED 31-12-2019, NOTIFICATION NO. 5/2022-CENTRAL TAX (RATE), DATED 13-7-2022, NOTIFICATION NO. 2/2023-CENTRAL TAX (RATE), DATED 28-2-2023 AND NOTIFICATION NO. 8/2023-CENTRAL TAX (RATE), DATED 26-7-2023

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 Services Supplier of service Recipient of Service
(1) (2) (3) (4)
1 Supply of Services by a goods transport agency (GTA)  7 [***] 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.”;]

8[Provided further that nothing contained in this entry shall apply where, –
i. the supplier has taken registration under the CGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and
ii. the supplier has issued a tax invoice to the recipient charging Central Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him.]
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.
2 1[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.
3 Services supplied by an arbitral tribunal to a business entity. An arbitral tribunal. Any business entity located in the taxable territory.
4 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.
5 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 9[***] 20 [and the Ministry of Railways (Indian Railways)];
(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 authority Any business entity located in the taxable territory.
4[ 5A Services supplied by the Central Government 21 [excluding the Ministry of Railways (Indian Railways)], 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 authority Any person registered under the Central Goods and Services Tax Act, 2017. ]
10[ 5AA Service by way of renting of residential dwelling to a registered person. Any person Any registered person.]
11[ 5B Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter. Any person Promoter.
 5C Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter. Any person Promoter]
6 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.
7 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.
8 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.
12[9 Supply of services by a 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 dramatic, musical or artistic works to a music company, producer or the like. Music composer, photographer, artist, or the like Music company, producer or the like, located in the taxable territory.]
13[9A Supply of services by an author 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 works to a publisher. Author
Publisher located in the taxable territory:
Provided that nothing contained in this entry shall apply where,—
(i) the author has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST Commissioner, as the case may be, that he exercises the option to pay central tax on the service specified in column (2), under forward charge in accordance with section 9(1) of the Central Goods and Services Tax Act, 2017 under forward charge, and to comply with all the provisions of Central Goods and Services Tax Act, 2017 (12 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option;
(ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the publisher.]
3[10. Supply of services by the members of Overseeing Committee to Reserve Bank of India Members of Over-seeing Committee constituted by the Reserve Bank of India Reserve 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 company Business 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
14 Security 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 corporate A registered person,
located in the taxable
territory.]
14[15[15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent to the service recipient Any body corporate located in the taxable territory.]
16 Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended. Lender i.e. a person who deposits the securities registered in his name or in the name of any other person duly authorised on his behalf with an approved intermediary for the purpose of lending under the Scheme of SEBI Borrower i.e. a person who borrows the securities under the Scheme through an approved intermediary of SEBI.]

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 Parliament16[State Legislatures, Courts and Tribunals]];
17[(i) the term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(j)
the term “promoter” shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(k)
the term “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP);
(l)
the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(m)
the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP;
(n) “floor space index (FSI)” shall mean the ratio of a building’s total floor area (gross floor area) to the size of the piece of land upon which it is built.]

 

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

18[ANNEXURE I
FORM
[9A of Table]
(Declaration to be filed by an author for exercising the option to pay tax on the “supply of services by an author 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 works to a publisher” under forward charge on or before 31-10-2019 for the option to be effective from 1-11-2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year.)
Reference No. …………………………
Date ………………..
To
………………………………………
………………………………………
………………………………………
(To be addressed to the jurisdictional Commissioner)
1. Name of the author:
2. Address of the author:
3. GSTIN of the author:
Declaration
1. I have taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and I hereby exercise the option to pay central tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017 -Central Tax (Rate), dated the 28th June, 2017, supplied by me, under forward charge in accordance with section 9(1) of CGST Act, and to comply with all the provisions of CGST Act, 2017 (12 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both.
2. I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made.
Signature ……………………………………
Place …………………
Name ……………………………………
Date ………………….
GSTIN ……………………………………
ANNEXURE II
(Declaration to be made in the invoice by the author exercising the option to pay tax on the “supply of service by an author 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 works to a publisher” under forward charge.)
Declaration
[9A of Table]
I have exercised the option to pay central tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017-Central Tax (Rate), dated 28th June, 2017 under forward charge.]
19[ANNEXURE III
Declaration
I/we have taken registration under the CGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us 20[from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism].]

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

21. Words “[excluding the Ministry of Railways (Indian Railways)] Inserted by Notification No 14/2023 Central Tax (Rate) Dated 19.10.2023 w.e.f 20.10.2023

20. words “and the Ministry of Railways (Indian Railways)” Inserted by Notification No 14/2023 Central Tax (Rate) Dated 19.10.2023 w.e.f 20.10.2023

19.  Inserted by Notification No. 5/2022-Central Tax (Rate), dated 13-7-2022, w.e.f. 18-7-2022.

18. Inserted by Notification No. 22/2019-Central Tax (Rate), dated 30-9-2019, w.e.f. 1-10-2019.

17 Clauses (i) to (n) inserted by Notification No. 5/2019-Central Tax (Rate), dated 29-3-2019, w.e.f. 1-4-2019.

16 Substituted for “and State Legislatures” by Notification No. 2/2023-Central Tax (Rate), dated 28-2-2023, w.e.f. 1-3-2023.

15. Substituted by Notification No. 29/2019-Central Tax (Rate), dated 31-12-2019, w.e.f. 31-12-2019. Prior to its substitution, Sl. No. 15 read as under :

“15. Services provided by way of renting of a motor vehicle provided to a body corporate. Any person other than a body corporate, paying central tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business Any body corporate located in the taxable territory.”

14. Sl. Nos. 15 and 16 inserted by Notification No. 22/2019-Central Tax (Rate), dated 30-9-2019, w.e.f. 1-10-2019.

13. Inserted by Notification No. 22/2019-Central Tax (Rate), dated 30-9-2019, w.e.f. 1-10-2019.

12. Substituted by Notification No. 22/2019-Central Tax (Rate), dated 30-9-2019, w.e.f. 1-10-2019. Prior to its substitution, Sl. No. 9 read as under :

“9 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.”

11. Inserted by Notification No. 5/2019-Central Tax (Rate), dated 29-3-2019, w.e.f. 1-4-2019.

10.Inserted by Notification No. 5/2022-Central Tax (Rate), dated 13-7-2022, w.e.f. 18-7-2022.

9.Words “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” omitted by Notification No. 5/2022-Central Tax (Rate), dated 13-7-2022, w.e.f. 18-7-2022.

8.Inserted by Notification No. 5/2022-Central Tax (Rate), dated 13-7-2022, w.e.f. 18-7-2022

7. Words “who has not paid central tax at the rate of 6%,” omitted by Notification No. 5/2022-Central Tax (Rate), dated 13-7-2022, w.e.f. 18-7-2022. Prior to its omission said words as inserted by Notification No. 22/2017-Central Tax (Rate), dated 22-8-2017.

6.Notification No 29/2018 Central Tax (Rate) Dated 31.12.2018 : List Amended for CGST on Services under Reverse Charge Mechanism w.e.f 01.01.2019

5 Inserted by Notification No. 15/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018

4. Inserted by Notification No. 3/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.

3 Inserted by Notification No. 33/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.

2. Inserted by Notification No. 22/2017-Central Tax (Rate), dated 22-8-2017.

1. As corrected by Corrigendum GSR 1199(E), dated 25-9-2017.

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