Notifies the on categories of supply of services mentioned in the Table, supplied by a person as specified, the whole of integrated tax leviable under section 5 of the said Integrated Goods and Services Tax Act, be paid on reverse charge basis by the recipient of the such services as specified.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2017- Integrated Tax (Rate) New Delhi, the 28th June, 2017 GSR......(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of integrated tax leviable under section 5 of the said Integrated Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- Sl. No. (1) 1 2 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) society any established by or under any law; or (d) any person registered under the co-operative Table Supplier service (3) person in a Any located non-taxable territory Goods Transport Agency (GTA) 1 of Recipient of Service (4) Any person located in the taxable territory other than non-taxable online recipient. (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 a 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 (g) any casual taxable person. Services supplied by an individual advocate senior including 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 firm of advocates, or by a advocates, by way of legal services, to a business entity. 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 insurance, and parcel post, life 3 4 5 6 any State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or corporate body (e) established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory. Any business entity located in the taxable territory. individual An advocate including senior advocate firm advocates. a or of Any business entity located in the taxable territory. Any body corporate or partnership taxable in firm territory. Any business entity located in the taxable territory. located the arbitral An tribunal. Any person Central Government, State Government, Union territory or local authority 2 7 8 9 10 11 or of or the than goods transport company in relation to a agency services provided person Central other Government, State Government or Union territory or local authority; to an (ii) services aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) passengers. Services supplied by a director of a company or a body corporate to the body said 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 institution or a non- financial banking 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 an author, composer, photographer, music 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 literary, dramatic, to original musical or artistic works to a publisher, company, music producer or the like. The company or a body corporate located in the taxable territory. Any person carrying on insurance business, located in the taxable territory. A banking company or a financial institution or a non-banking financial company, located in the taxable territory. Importer, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory. Publisher, music company, producer or the like, located in the taxable territory. A director of a company or a body corporate insurance An agent recovery A agent A person located in non- taxable territory or Author music composer, photographer, artist, or like the Explanation.- For purpose of this notification,- 3 (a)The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification. (b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. (c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. (d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. 2. This notification shall come into force on the 1st day of July, 2017. [F. No. 334/1/2017- TRU] Under Secretary to the Government of India (Ruchi Bisht) 4

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