Category of Supply of Services

(2)

Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient.

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 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 a

g. any casual taxable person.

6[Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, -

1. a Department or Establishment of the Central Government or State Government or Union territory; or
2. local authority; or
3. Governmental agencies,

which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.]

²[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.]

Services supplied by an arbitral tribunal to a business entity.

Services provided by way of sponsorship to any body corporate or partnership firm.

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-

  (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.

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 Central Goods and Services Tax Act, 2017 (12 of 2017).

Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter.

Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter.

Services supplied by a director of a company or a body corporate to the said company or the body corporate.

Services supplied by an insurance agent to any person carrying on insurance business

Services supplied by a recovery agent to a banking company or a financial institution or a nonbanking financial company

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

Supply of services by a 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 dramatic, musical or artistic works to a music company, producer or the like.  

Supply of services by an author 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 works to a publisher.

Supply of services by the members of Overseeing Committee to Reserve Bank of India

Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs)

Services provided by business facilitator (BF) to a banking company

Services provided by an agent of business correspondent (BC) to business correspondent (BC).

Security services (services provided by way of supply of security personnel) provided to a registered person:

Provided that nothing contained in this entry shall apply to, -

(i)(a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies;

which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or

(ii) a registered person paying tax under section 10 of the said Act.

Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.

Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended.