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) in respect of transportation of goods by road to-

1. any factory registered under or governed by the Factories Act, 1948(63 of 1948);or
2. 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
3. any co-operative society established by or under any law; or
4. any person registered under the

Goods Transpor  Agency

(GTA)

1. Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
2. 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
3. any co-operative society established by or under any law; or
4. 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

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

5. any body corporate established, by or under any law; or
6. any partnership firm whether registered or not under any law including association of persons; or
7. any casual taxable person.

Union Territory Goods and Services Tax Act; or

5. any body corporate established, by or under any law; or
6. any partnership firm whether registered or not under any law including association of persons; or
7. any casual taxable person; located in the taxable territory.

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, or by a firm of advocates, by way of legal services,

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, -

1. renting of immovable property, and
2. services specified below-
   1. services by the Department of Posts by way of speed post, express parcel post, life insurance, and

Central Government,

State Government,Union territory or local authority

Any business entity located in the taxable territory.

agency services provided to a person other than Central Government, State Government or Union territory or local authority;

2. services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
3. transport    of     goods     or

passengers.

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        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.