Page 31 - CA Final GST

Badlani Classes

to any person carrying
on insurance business
9 Services provided or A recovery agent A banking company or a 100%
agreed to be provided financial institution or a
by a recovery agent to non-banking financial
a banking company or company.
a financial institution
or a non-banking
financial company
10 Services by way of A person located in Importer as defined under 100%
transportation of goods non-taxable territory clause (26) of section 2 of
by a vessel from a to a person located in the Customs Act, 1962
place outside India up non-taxable territory
to the customs station
of clearance in India
11 Transfer or permitting Author or music Publisher, Music company, 100%
the use or enjoyment of composer, Producer
a copyright covered photographer, artist,
under clause (a) of sub- etc.
section (1) of section
13 of the Copyright
Act, 1957 relating to
original literary,
dramatic, musical or
artistic works
12 Radio taxi or Taxi driver or Rent a Any person 100% by
Passenger Transport cab operator. Electronic
Services provided Commerce
through electronic Operator
commerce operator.

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Central Goods & Services Tax Act, 2017