To notify the categories of services on which tax will be payable under reverse charge mechanism under GST Act [Section 9 (4)]
13/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 13/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10-43/2017/CT/V (81)- In exercise of the powers conferred by sub-section (3) of section 9, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies that on categories of supply of services mentioned in cloumn (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Chhattisgarh Goods and Service Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ect
of transportation of goods by road
10-
(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
Chhattisgarh Goods and Services
Tax Act 1; or
(e) any body corporate established,
(3)
Goods
Transport
Agency
(GTA)
Recipient of Service
(4)
(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 co-operative
established by or under any law; or
(d) any person registered under the
Chhattisgarh Goods and Services
Tax Act; or
(e) any body corporate established,
by
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
son
Services supplied by the Central
Central
Government, State Government, Governme
Union territory or local authority to
nt, State
a business entity excluding, –
Governme
(1) renting of immovable property,
nt, Union
territory or
local
(g) any casual taxable person;
located in the taxable territory.
Any business entity located in the
taxable territory.
Any business entity located in the
taxable territory.
Any body corporate or partnership
firm located in the taxable territory.
Any business entity located in the
taxable territory.
and
(2) services specified below-
services by the Department of authority
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
2
6
airport;
(iii) transport of goods or
passengers.
Ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the Copyright Act, 1957 relating
to original literary, dramatic,
musical or artistic works to a
publisher, music
producer or the like.
company,
Explanation. For purpose of this notification,-
or the like, located in the taxable
territory.
(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.
3
(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 Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =