Reverse Charge Notification
2. Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.
“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.”
3. Services supplied by an arbitral tribunal to a business entity.
4. Services provided by way of sponsorship to any body corporate or partnership firm.
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-
(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.
6. Services supplied by a director of a company or a body corporate to the said company or the body corporate.
7. Services supplied by an insurance agent to any person carrying on insurance business.
8. Services supplied by a recovery agent to a banking company or a financial institution or a non banking financial company.
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.
10. Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient.
11. 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.
12. Supply of services by the members of Overseeing Committee to Reserve Bank of India. (w.e.f. 13.10.2017)
13. 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 CGST Act, 2017.C(A wAtu.l Keum.far. G2up5ta .01.2018)