Page 30 - CA Final GST

Badlani Classes

g- Casual taxable person

3 Services provided or An individual Any business entity. 100%
agreed to be provided advocate or firm of
by an individual advocates
advocate or firm of
advocates by way of
legal services, directly
or indirectly
4 Services provided or An arbitral tribunal Any business entity. 100%
agreed to be provided
by an arbitral tribunal
5 Sponsorship services Any person Anybody corporate or 100%
partnership firm
6 Services provided or Government or local Any business entity. 100%
agreed to be provided authority
by Government or
local authority
excluding, -
1- renting of
immovable
property, and
2- services specified
below-
a- 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
Government;
b- services in relation
to an aircraft or a
vessel, inside or
outside the
precincts of a port
or an airport;
c- transport of goods
or passengers.
7 Services provided or A director of a A company or a body 100%
agreed to be provided company or a body corporate.
by a director of a corporate
company or a body
corporate to the said
company or the body
corporate;
8 Services provided or An insurance agent Any person carrying on 100%
agreed to be provided insurance business Page29
by an insurance agent

Central Goods & Services Tax Act, 2017