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
\nCommercial Tax Department
\nMantralaya, Mahanadi Bhawan, Naya Raipur
\nNotification No. 13\/2017-State Tax (Rate)
\nNaya Raipur, dated: 28.06.2017
\nNo. 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<\/p>\n
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\nof transportation of goods by road
\n10-
\n(a) any factory registered under or
\ngoverned by the Factories Act,
\n1948(63 of 1948);or
\n(b) any society registered under the
\nSocieties Registration Act, 1860
\n(21 of 1860) or under any other law
\nfor the time being in force in any
\npart of India; or
\n(c) any co-operative society
\nestablished by or under any law; or
\n(d) any person registered under the
\nChhattisgarh Goods and Services
\nTax Act 1; or
\n(e) any body corporate established,
\n(3)
\nGoods
\nTransport
\nAgency
\n(GTA)
\nRecipient of Service
\n(4)
\n(a) Any factory registered under or
\ngoverned by the Factories Act,
\n1948(63 of 1948); or
\n(b) any society registered under the
\nSocieties Registration Act, 1860
\n(21 of 1860) or under any other
\nlaw for the time being in force in
\nany part of India; or
\n(c)
\nsociety
\nany co-operative
\nestablished by or under any law; or
\n(d) any person registered under the
\nChhattisgarh Goods and Services
\nTax Act; or
\n(e) any body corporate established,
\nby<\/p>\n
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\nServices supplied by the Central
\nCentral
\nGovernment, State Government, Governme
\nUnion territory or local authority to
\nnt, State
\na business entity excluding, –
\nGovernme
\n(1) renting of immovable property,
\nnt, Union
\nterritory or
\nlocal
\n(g) any casual taxable person;
\nlocated in the taxable territory.
\nAny business entity located in the
\ntaxable territory.
\nAny business entity located in the
\ntaxable territory.
\nAny body corporate or partnership
\nfirm located in the taxable territory.
\nAny business entity located in the
\ntaxable territory.
\nand
\n(2) services specified below-
\nservices by the Department of authority
\nPosts by way of speed post, express
\nparcel post, life insurance, and
\nagency services provided to a
\nperson other than Central
\nGovernment, State Government or
\nUnion territory or local authority;
\n(ii) services in relation to an
\naircraft or a vessel, inside or
\noutside the precincts of a port or an
\n2
\n6
\nairport;
\n(iii) transport of goods or
\npassengers.
\nSer<\/p>\n
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\nto original literary, dramatic,
\nmusical or artistic works to a
\npublisher, music
\nproducer or the like.
\ncompany,
\nExplanation. For purpose of this notification,-
\nor the like, located in the taxable
\nterritory.
\n(a) The person who pays or is liable to pay freight for the transportation of goods by road in
\ngoods carriage, located in the taxable territory shall be treated as the person who receives the
\nservice for the purpose of this notification.
\n(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the
\nCompanies Act, 2013.
\n(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as
\nthe case may be, shall be treated as the person who receives the legal services for the purpose of
\nthis notification.
\n3
\n(d) the words and expressions used and not defined in this notification but defined in the Central
\nGoods and Services Tax Act, the Integrated Goods and Services Ta<\/p>\n
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