Sl.
No.
|
Service
|
Provider
of service
|
Percentage
of service tax payable by service provider
|
Recipient
of Service
|
Percentage
of service tax payable by any person other than the service provider
|
1.
|
Taxable
services provided or agreed to be provided by any person who is located in a non-taxable
territory and received by any person located in the taxable territory other
than non-assessee online recipient (OIDAR)
|
Any person who is located in a
non- taxable territory
|
Nil
|
Any person
located in the taxable territory other than non-assessee online recipient (Business
Recipient)
|
100%
|
2.
|
Services
provided or agreed to be provided by a
goods transport agency (GTA) in respect of transportation of goods by road
|
Goods Transport
Agency (GTA)
|
Nil
|
(a) any factory
registered under or governed by the Factories Act, 1948;
(b) any society registered under the Societies Registration Act, 1860 or
under any other law for the time being in force in
any part of
India;
(c) any co-operative society established by or under any law;
(d) any person registered under CGST/SGST/UTGST Act;
(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.
(g) Casual taxable person
|
100%
|
3.
|
Services
provided or agreed to be provided by an individual advocate or firm of
advocates by way of legal services, directly or indirectly
|
An individual advocate or
firm of
advocates
|
Nil
|
Any business
entity.
|
100%
|
4.
|
Services
provided or agreed to be provided by
an arbitral tribunal
|
An arbitral tribunal
|
Nil
|
Any business
entity.
|
100%
|
5.
|
Sponsorship
services
|
Any person
|
Nil
|
Anybody corporate or partnership firm.
|
100%
|
6.
|
Services
provided or agreed to be provided by Government or local authority 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 Government;
(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.
|
Government or local
authority
|
Nil
|
Any business
entity.
|
100%
|
8.
|
Services
provided or agreed to be provided 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
|
Nil
|
A company or a
body corporate.
|
100%
|
9.
|
Services
provided or agreed to be provided by
an insurance agent to any person carrying on insurance business
|
An insurance agent
|
Nil
|
Any person carrying on insurance business.
|
100%
|
10.
|
Services
provided or agreed to be provided by a recovery agent to a banking company or
a financial institution or a non-banking financial company
|
A recovery agent
|
Nil
|
A banking
company or a financial institution or a non- banking financial company.
|
100%
|
11.
|
Services 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 to a
person located in non-taxable territory
|
Nil
|
Importer as
defined under clause (26) of section 2 of the Customs Act, 1962.
|
100%
|
17.
|
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
|
Author or music composer, photographer, artist,
etc
|
NIL
|
Publisher, Music
company, Producer
|
100%
|
18
|
Radio taxi or
Passenger Transport Services provided through electronic commerce operator
|
Taxi driver or Rent
a cab operator
|
Nil
|
Any person
|
100% by Electronic Commerce Operator
|
