SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF SERVICES
NOTIFICATION NO. G.O.MS.NO. 256, DATED 29-6-2017
AS AMENDED BY NOTIFICATION G.O.MS.NO. 383, DATED 22-8-2017, NOTIFICATION G.O.MS.No.490, DATED 3-11-2017 AND NOTIFICATION G.O.Ms.NO.90, DATED 19-2-2018
In exercise of the powers conferred by sub-section (3) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the 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 State tax leviable under section 9 of the said Andhra Pradesh 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 Services | Supplier of service | Recipient of Service | ||||||||||||||||||||||||||||||||||||||||||
| (1) | (2) | (3) | (4) | ||||||||||||||||||||||||||||||||||||||||||
| 1 | Supply of Services by a goods transport agency (GTA) 1[who has not paid state tax at the rate of 6%,] in respect of transportation of goods by road to-
| Goods Transport Agency (GTA) |
| ||||||||||||||||||||||||||||||||||||||||||
| 2 | Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates by way of legal services, directly or indirectly, to a business entity. | An individual advocate including a senior advocate or firm of advocates. | Any business entity located in the taxable territory. | ||||||||||||||||||||||||||||||||||||||||||
| 3 | Services supplied by an arbitral tribunal to a business entity. | An arbitral tribunal. | Any business entity located in the taxable territory. | ||||||||||||||||||||||||||||||||||||||||||
| 4 | Services provided by way of sponsorship to any body corporate or partnership firm. | Any person | Any body corporate or partnership firm located in the taxable territory. | ||||||||||||||||||||||||||||||||||||||||||
| 5 | Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding,—
| Central Government, State Government, Union territory or local authority | Any business entity located in the taxable territory. | ||||||||||||||||||||||||||||||||||||||||||
| 1a [5A | Services 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 Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017). | Central Government, State Government, Union territory or local authority | Any person registered under the Andhra Pradesh Goods and Services Tax Act, 2017.] | ||||||||||||||||||||||||||||||||||||||||||
| 6 | Services 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 corporate | The company or a body corporate located in the taxable territory. | ||||||||||||||||||||||||||||||||||||||||||
| 7 | Services supplied by an insurance agent to any person carrying on insurance business. | An insurance agent | Any person carrying on insurance business, located in the taxable territory. | ||||||||||||||||||||||||||||||||||||||||||
| 8 | Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. | A recovery agent | A banking company or a financial institution or a non-banking financial company, located in the taxable territory. | ||||||||||||||||||||||||||||||||||||||||||
| 9 | Supply 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 producer or the like. company, producer or the like. | Author or music composer, photographer, artist, or the like | Publisher, music company, producer or the like, located in the taxable territory. | ||||||||||||||||||||||||||||||||||||||||||
| 2 [ 10 | Supply of services by the members of Overseeing Committee to Reserve Bank of India | Members of Overseeing Committee constituted by the Reserve Bank of India | Reserve Bank of India.] |
Explanation.—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 Andhra Pradesh 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. | |
| 3 [ (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.] | |
| 4 [ (f) | “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (Act No. 4 of 1938).] |
2. This notification shall come into force on the 1st day of July, 2017.
1. Inserted by Notification G.O.MS.No. 383, dated 22-8-2017.
1a. Inserted by Notification G.O.Ms.No.90, dated 19-2-2018.
2. Inserted by Notification G.O.MS.No.490, dated 3-11-2017.
3. Inserted by Notification G.O.MS.No. 383, dated 22-8-2017.
4. Inserted by Notification G.O.Ms.No.90, dated 19-2-2018.