SAC Category of Service Rate of Tax Condition (II) TRANSFER OF THE RIGHT TO USE ANY GOODS FOR ANY PURPOSE (WHETHER OR NOT FOR A SPECIFIED PERIOD) FOR CASH, DEFERRED PAYMENT OR OTHER VALUABLE CONSIDERATION. SAME RATE OF CENTRAL TAX AS ON SUPPLY OF LIKE GOODS OF TITLE IN GOODS (III) ANY TRANSFER OF RIGHT IN GOODS OR OF UNDIVIDED SHARE IN GOODS WITHOUT THE TRANSFER OF TITLE THEREOF SAME RATE OF CENTRAL TAX AS ON SUPPLY OF LIKE GOODS OF TITLE IN GOODS
SAC Category of Service Rate of Tax Condition (VI) LEASING OR RENTAL SERVICES, WITH OR WITHOUT OPERATOR, OTHER THAN (I), (II), (III), (IV) AND (V) ABOVE. SAME RATE OF CENTRAL TAX AS ON SUPPLY OF LIKE GOODS INVOLVING TRANSFER OF TITLE IN GOODS 9983 (I) SELLING OF SPACE FOR ADVERTISEMENT IN PRINT MEDIA. 5% NO CONDITION PRESCRIBED (I) SUPPLY OF TOUR OPERATORS SERVICES. EXPLANATION.- "TOUR OPERATOR" MEANS ANY PERSON ENGAGED IN THE BUSINESS OF PLANNING, SCHEDULING, ORGANIZING, ARRANGING TOURS (WHICH MAY INCLUDE ARRANGEMENTS FOR ACCOMMODATION, SIGHTSEEING OR OTHER SIMILAR SERVICES) BY ANY MODE OF TRANSPORT, AND INCLUDES ANY PERSON ENGAGED IN THE BUSINESS OF OPERATING TOURS. 5% 1. PROVIDED THAT CREDIT OF INPUT TAX CHARGED ON GOODS AND SERVICES USED IN SUPPLYING THE SERVICE HAS NOT BEEN TAKEN [PLEASE REFER TO NO. (IV)] 2. THE BILL ISSUED FOR
NOTIFICATION 13/2017 (RCM SERVICES) SL. NO. CATEGORY OF SUPPLY OF SERVICES OF SERVICE RECIPIENT OF SERVICE SUPPLY OF SERVICES BY A GOODS TRANSPORT AGENCY (GTA) 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 GOODS 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
FOR THE TIME BEING IN FORCE IN ANY PART OF INDIA; OR (C) ANY 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 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
SL. NO. CATEGORY OF SUPPLY OF SERVICES OF SERVICE RECIPIENT OF SERVICE 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 A SENIOR OR FIRM OF ANY BUSINESS ENTITY LOCATED IN THE TAXABLE TERRITORY.
SL. NO. CATEGORY OF SUPPLY OF SERVICES OF SERVICE RECIPIENT OF SERVICE 3 SERVICES SUPPLIED BY AN ARBITRAL TRIBUNAL TO A BUSINESS ENTITY AN 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 CENTRAL NT, STATE NT, UNION OR LOCAL ANY BUSINESS ENTITY LOCATED IN THE TAXABLE TERRITORY.
SL. NO. CATEGORY OF SUPPLY OF SERVICES OF SERVICE RECIPIENT OF SERVICE 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 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 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 NONBANKING FINANCIAL COMPANY A AGENT A BANKING COMPANY OR A FINANCIAL INSTITUTION OR A NON-BANKING FINANCIAL COMPANY, LOCATED IN THE TAXABLE TERRITORY
SL. NO. CATEGORY OF SUPPLY OF SERVICES OF SERVICE RECIPIENT OF SERVICE 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 HER, ARTIST, OR THE LIKE PUBLISHER, MUSIC COMPANY, PRODUCER OR THE LIKE, LOCATED IN THE TAXABLE TERRITORY.