Categories of services on which tax will be payable on reverse charge mechanism under SGST [section 9(3)].
1137-F.T.-13/2017-State Tax (Rate) Dated:- 28-6-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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
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cy (GTA)
(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 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 ta
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o 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.
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-bankin
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