Notification No 10/2017 Integrated Tax (Rate) : Services Liable for Reverse Charge under IGST Act: Dated 28th June, 2017

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(Last Updated On: August 4, 2018)

Notification No 10/2017 Integrated Tax (Rate) Dated 28th June, 2017

Summary and updation of Notification No 10/2017 Integrated Tax (Rate) 

To notify the categories of services on which integrated tax will be payable under reverse charge mechanism for Inter state Supply of Services under IGST Act vide Notification No. 10/2017-Integrated Tax (Rate) Dated 28th June, 2017 i.e recipient is liable to pay GST instead of supplier of services[ Refer GST RCM : Reverse Charge Mechanism : Analysis]

This Notification is as AMENDED BY  Notification No 22/2017 Integrated Tax (Rate) Dtd 22nd Aug 2017 , CORRIGENDUM GSR NO. 1200(E), DATED 25-9-2017,  Notification No 34/2017 Integrated Tax (Rate) Dated 13th October, 2017 and Notification No 3/2018 Integrated Tax (Rate) Dated 25th January, 2018

Refer Notes below this Notification for Amendments .

Notification No 16/2018 Integrated Tax (Rate) Dated 26 th July, 2018 Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). ]

Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining how to refer this Notification

Notification No 10/2017 Integrated Tax (Rate) Dated 28th June, 2017 (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. 10/2017- Integrated Tax (Rate)

New Delhi, the 28th June, 2017

GSR……(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 integrated tax leviable under section 5 of the said Integrated 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 ServicesSupplier of serviceRecipient of Service
(1)(2)(3)(4)
1Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient.Any person located in a non-taxable territoryAny person located in the taxable territory other than non-taxable online recipient.
2Supply of Services by a goods transport agency (GTA) 1[, who has not paid integrated tax at the rate of 12%,] 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 whe-ther registered or not under any law including association of persons; or

(g) any casual taxable person.

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.

32[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.
4Services supplied by an arbitral tribunal to a business entity.An arbitral tribunal.Any business entity located in the taxable territory.
5Services provided by way of sponsorship to any body corporate or partnership firm.Any personAny body corporate or partnership firm located in the taxable territory.
6Services 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 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;

(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 authorityAny business entity located in the taxable territory.
3 [ 6AServices supplied by the Central Government, 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 Government, State Government, Union territory or local authorityAny person registered under the Central Goods and Services Tax Act, 2017 read with clause (v) of section 20 of Integrated Goods and Services Tax Act, 2017.]
7Services 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 corporateThe company or a body corporate located in the taxable territory.
8Services supplied by an insurance agent to any person carrying on insurance business.An insurance agentAny person carrying on insurance business, located in the taxable territory.
9Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.A recovery agentA banking company or a financial institution or a non-banking financial company, located in the taxable territory.
10Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.A person located in non­taxable territoryImporter, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory.
11Supply 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 likePublisher, music company, producer or the like, located in the taxable territory.
4[12Supply of services by the members of Overseeing Committee to Reserve Bank of IndiaMembers of Overseeing Committee constituted by the Reserve Bank of IndiaReserve Bank of India.]3Explanation.—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.
1[(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.]
2 [ (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).]

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


Note on Amendments

Download Complete PDF Notification No 10/2017 Integrated Tax (Rate)  Dated 28th June, 2017 –

[ Original without Amendments]

(Refer Page 54 to 58 of enclosed PDF )

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