CONSOLIDATED RATE NOTIFICATIONS FOR SERVICES UNDER RCM u/s 9(3) AS AMENDED UP TO

Transcription

1 Page1 CONSOLIDATED RATE NOTIFICATIONS FOR SERVICES UNDER RCM u/s 9(3) AS AMENDED UP TO Sl. Categy of Supply of Services Supplier of No. service 1 Supply of Services by a goods transpt agency Goods (GTA) 1 who has not paid Transpt tax at the rate of 6%,in Agency respect of transptation of (GTA) goods by road to- (a) any facty registered under governed by the Facties Act, 1948(63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) under any other law f the time being in fce in any part of India; (c) any co-operative society established by under any law; (d) any person registered under the West Bengal Goods and Services Tax Ordinance, 2017, The Central Goods and Services Tax Act the Integrated Goods and Services Tax Act the Union Territy Goods and Services Tax Act; (e) any body cpate established, by under any law; (f) any partnership firm whether registered not under any law including association of persons; (g) any casual taxable person. 7 Provided that nothing contained in this entry shall apply to services provided by a goods transpt agency, by way of transpt of goods in a goods carriage by road, to, - (a) a Department Establishment of the Central Government Government Union territy; (b) local authity; (c) Governmental agencies, Recipient of Service (a) Any facty registered under governed by the Facties Act, 1948(63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) under any other law f the time being in fce in any part of India; (c) any co-operative society established by under any law; (d) any person registered under the West Bengal Goods and Services Tax Ordinance, 2017, the Central Goods and Services Tax Act the Integrated Goods and Services Tax Act the Union Territy Goods and Services Tax Act; (e) any body cpate established, by under any law; (f) any partnership firm whether registered not under any law including association of persons; (g) any casual taxable person; located in the taxable territy. which has taken registration under the West Bengal Goods

2 Page2 and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) only f the purpose of deducting tax under section 51 and not f making a taxable supply of goods services. 2 Services supplied by an individual advocate including a seni advocate by way of representational services befe any court, tribunal authity, directly indirectly, to any business entity located in the taxable territy, including where contract f provision of such service has been entered through another advocate a firm of advocates, by a firm of advocates, by way of legal services, to a business entity. 3 Services provided by an individual advocate including a seni advocate firm of advocates by way of legal services, directly indirectly. Explanation. "legal service" means any service provided in relation to advice, consultancy assistance in any branch of law, in any manner and includes representational services befe any court, tribunal authity. 3 Services supplied by an arbitral tribunal to a business entity. 1 No F.T An individual advocate including a seni advocate firm of advocates Any business entity territy. 3 Substituted vide No F.T. dt An arbitral Any business entity tribunal. territy. 4 Services provided by way of sponsship to any body cpate partnership firm. Any person Any body cpate partnership firm located in the taxable territy. 5 Services supplied by the Central Union territy local authity 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 Union territy Central Union territy local authity Any business entity territy.

3 Page3 local authity; (ii) services in relation to an aircraft a vessel, inside outside the precincts of a pt an airpt; (iii) transpt of goods passengers. 5A Services supplied by the Central Union territy local authity by way of renting of immovable property to a person registered under the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) 6 Services supplied by a direct of a company a body cpate to the said company the body cpate. Central Union territy local authity A direct of a company a body cpate Any person registered under the West Bengal Goods and Services Tax Act, The company a body cpate located in the taxable territy. No. 131 F.T. dt Services supplied by an insurance agent to any person carrying on insurance business. An agent insurance Any person carrying on insurance business, territy. 8 Services supplied by a recovery agent to a banking company a financial institution a non-banking financial company. A agent recovery A banking company a financial institution a non-banking financial company, located in the taxable territy. 9 Supply of services by an auth, music composer, photographer, artist the like by way of transfer permitting the use enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to iginal literary, dramatic, musical artistic wks to a publisher, music company, producer the like. Auth music composer, photographer, artist, the like Publisher, music company, producer the like, located in the taxable territy. 10 Supply of services by the Members of Reserve Bank of India members of Overseeing Overseeing Committee to Reserve Bank of India Committee constituted by No F.T. the Reserve Bank of India 11 Services supplied by individual Individual Direct A banking company a Direct Selling Agents (DSAs) Selling Agents non-banking financial other than a body cpate, (DSAs) other company, located in the No F.T. partnership limited liability than a body taxable territy. partnership firm to bank nonbanking cpate, financial company partnership (NBFCs) limited liability partnership firm 12 Services provided by business Business A banking company,

4 Page4 facilitat (BF) to a banking company 13 Services provided by an agent of business crespondent (BC) to business crespondent (BC). 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 Establishment of the Central Government Government Union territy; (b) local authity; (c) Governmental agencies; which has taken registration under the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Govern, only f the purpose of deducting tax under section 51 of the said Act and not f making a taxable supply of goods services; (ii) a registered person paying tax under section 10 of the said Act. facilitat (BF) An agent of business crespondent (BC) Any person other than a body cpate territy A business crespondent, located in the taxable territy. A registered person, territy. Explanation.- F purpose of this notification,- (a)the person who pays is liable to pay freight f the transptation of goods by road in goods carriage, territy shall be treated as the person who receives the service f the purpose of this notification. (b) Body Cpate has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, (c) the business entity territy who is litigant, applicant petitioner, as the case may be, shall be treated as the person who receives the legal services f the purpose of this notification. (d) the wds and expressions used and not defined in this notification but defined in the West Bengal Goods and Services Tax Ordinance, 2017, Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. 2 (e) A Limited Liability Partnership fmed and registered under the provisions of the Limited LiabilityPartnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm 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 granting access, entry, occupation, use any such facility, wholly partly, in an immovable property, with without the transfer of possession control of the said immovable property and includes letting, leasing, licensing other similar arrangements in respect of immovable property. 6 (h) provisions of this notification, in so far as they apply to the Central

5 Page5 Government and Governments, shall also apply to the Parliament and Legislatures. 2 No F.T No. 131 F.T No F.T