GST – States – 1137-F.T.-13/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1137-F.T. Dated Howrah, the 28th day of June, 2017 No. 13/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council is pleased hereby 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 West Bengal Goods and Services Tax Ordinance, 2017, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1. Supply of Services by a goods transport agency
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y 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 West Bengal Goods and Services Tax Ordinance, 2017, the Central Goods and Services Tax Act or the Integrated 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 advocates, or by a firm of advocates, by way of legal services, to a busin
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ransport 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 like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a
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