Categories of services on which tax will be payable under reverse charge mechanism under the Uttar Pradesh Goods and Services Tax Act, 2017
KA.NI.-2-844/XI-9(47)/17 Dated:- 30-6-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
NOTIFICATION
No. KA.NI.-2-844/XI-9(47)/17-U.P. Act-1-2017-Order-(11)-2017
Lucknow: Dated: June 30, 2017
In exercise of the powers conferred by sub-section (3) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor on the recommendations of the Council is pleased to notify 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 state tax leviable under section 9 of the said Act, shall be paid on reverse charge basis by the recipient of such services as specified in column (4) of the said Table:-
Sl.No.
Category of Supply of Services
Supplier of service
Recipie
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egistered 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
(g) any casual taxable person; located in the taxable territory.
2
Services supplied by an individual advocate including a senior 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 advocat
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aft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers.
Central Government, State Government, Union territory or local authority
Any business entity located in the taxable territory.
6
Services supplied 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
The company or a body corporate located in the taxable territory.
7
Services supplied by an insurance agent to any person carrying on insurance business.
An insurance agent
Any person carrying on insurance business, located in the taxable territory.
8
Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.
A recovery agent
A banking company or a financial institution or a non-banking financial company, located in the taxable territory.
9
Supply of services by an author, music composer, photographer, artist or the lik
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