Notify the categories of services on which tax will be payable under reverse charge mechanism under Tripura State Goods and Services Tax Act [Section 9 (4)]
13\/2017-State Tax (Rate) Dated:- 29-6-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nNO.F.1-11(91)-TAX\/GST\/2017 (Part-III)
\nDated, Agartala, the 29th June 2017.
\nNotification No. 13\/2017-State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (3) of section 9 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government on the recommendations of the Council hereby notifies 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 Tripura State Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such serv<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ransport Agency (GTA) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a person other than Central Government, State Government or Union territory or local authority; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notify the categories of services on which tax will be payable under reverse charge mechanism under Tripura State Goods and Services Tax Act [Section 9 (4)]13\/2017-State Tax (Rate) Dated:- 29-6-2017 Tripura SGSTGST – StatesTripura SGSTTripura SGSTGOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX\/GST\/2017 (Part-III) Dated, Agartala, the 29th June 2017. Notification No. 13\/2017-State Tax … Continue reading “Notify the categories of services on which tax will be payable under reverse charge mechanism under Tripura State Goods and Services Tax Act [Section 9 (4)]”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6652","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6652"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6652\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(a) Any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or
\n(b) any society registered under the Societies Registration Act, 1860
\n(21 of 1860) or under any other law for the time being in force in any part of India; or
\n(c) any co-operative society established by or under any law; or
\n(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
\n(e) any body corporate established, by or under any law; or
\n(f) any partnership firm whether registered or not under any law including association of persons; or
\n(g) any casual taxable person; located in the taxable territory.
\n2.
\nServices 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 taxa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n(iii) transport of goods or passengers.
\nCentral Government, State Government, Union territory or local authority
\nAny business entity located in the taxable territory.
\n6.
\nServices supplied by a director of a company or a body corporate to the said company or the body corporate.
\nA director of a company or a body corporate
\nThe company or a body corporate located in the taxable territory.
\n7.
\nServices supplied by an insurance agent to any person carrying on insurance business.
\nAn insurance agent
\nAny person carrying on insurance business, located in the taxable territory.
\n8.
\nServices supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.
\nA recovery agent
\nA banking company or a financial institution or a non-banking<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n