Page 29 - CA Final GST

Badlani Classes

Chapter : 6

Services under Reverse Charge

Services Service Provider Service Receiver % of Service
Tax paid by
Service
Recipient
1 Taxable services Any person who is Any person located in the 100%
provided or agreed to located in a non taxable territory other than
be provided by any taxable territory. non-assessee online
person who is located recipient (Business
in a non-taxable Recipient)
territory and received
by any person located
in the taxable territory
2 Services provided or Goods Transport a- any factory registered 100%
agreed to be provided Agency (GTA) under or governed by the
by a goods transport Factories Act, 1948;
agency (GTA) in
respect of b- any society registered
transportation of goods under the Societies
by road Registration Act, 1860 or
under any other law for the
time being in force in any
part of India;

c- any co-operative society
established by or under any
law;

d- any person registered
under
CGST/SGST/UTGST Act;

e- anybody corporate
established, by or under
any law; or

f- any partnership firm
whether registered or not
under any law including
association of persons.
Page28

Central Goods & Services Tax Act, 2017