Table

Sl.

No.

Category of Supply of Services

Supplier       of

service

Recipient of Service

(1)

(2)

(3)

(4)

1

Any 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

territory

Any person located in the taxable territory other than non-taxable online recipient.

2

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 Transport 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

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.

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;

located in the taxable territory.

3

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.

4

Services supplied by an arbitral

tribunal to a business entity.

An        arbitral

tribunal.

Any business entity located in the

taxable territory.

5

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.

6

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.

7

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.

8

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.

9

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.

10

Services 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 non- taxable territory

Importer, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory.

11

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.