2018 GST Service Rates Consolidated Notification CGST (Part -3) | GST Updates PDF Download

 Page 1


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of law. 
 
[Updated version of the Notification No. 13/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
Government of India 
Ministry of Finance 
(Department of Revenue) 
 
Notification  No. 13/2017- Central Tax (Rate) 
New Delhi, the 28
th
 June, 2017  
            GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9  of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central tax leviable  under section 9 of the said Central Goods and Services Tax Act, 
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 (GTA), [who has not 
paid central tax at the rate of 6%,]
1
 in 
respect of transportation of goods by 
road to- 
(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 
Goods 
Transport 
Agency 
(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  
                                                 
1
 Inserted vide notification No. 22/2017 – Central Tax (Rate) dt 22.08.2017 
Page 2


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of law. 
 
[Updated version of the Notification No. 13/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
Government of India 
Ministry of Finance 
(Department of Revenue) 
 
Notification  No. 13/2017- Central Tax (Rate) 
New Delhi, the 28
th
 June, 2017  
            GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9  of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central tax leviable  under section 9 of the said Central Goods and Services Tax Act, 
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 (GTA), [who has not 
paid central tax at the rate of 6%,]
1
 in 
respect of transportation of goods by 
road to- 
(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 
Goods 
Transport 
Agency 
(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  
                                                 
1
 Inserted vide notification No. 22/2017 – Central Tax (Rate) dt 22.08.2017 
2 
 
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. 
(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 provided by an individual 
advocate including a senior advocate 
or firm of advocates by way of legal 
services, directly or indirectly. 
 
Explanation.- “legal service” means 
any service provided in relation to 
advice, consultancy or assistance in 
any branch of law, in any manner and 
includes representational services 
before any court, tribunal or 
authority.]
2
 
An 
individual 
advocate 
including a 
senior 
advocate or 
firm of 
advocates. 
Any business entity located in the 
taxable territory. 
3 Services supplied by an arbitral 
tribunal to a business entity. 
An arbitral 
tribunal. 
Any business entity located in the 
taxable territory. 
4 Services provided by way of 
sponsorship to any body corporate or 
partnership firm. 
Any person Any body corporate or partnership 
firm located in the taxable territory. 
5 Services supplied by the Central Central Any business entity located in the 
                                                 
2
 Substituted vide corrigendum to notification 13/2017-Central Tax(Rate), dated 25.09.2017. Prior to substitution it 
read: “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 business entity.” 
Page 3


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of law. 
 
[Updated version of the Notification No. 13/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
Government of India 
Ministry of Finance 
(Department of Revenue) 
 
Notification  No. 13/2017- Central Tax (Rate) 
New Delhi, the 28
th
 June, 2017  
            GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9  of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central tax leviable  under section 9 of the said Central Goods and Services Tax Act, 
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 (GTA), [who has not 
paid central tax at the rate of 6%,]
1
 in 
respect of transportation of goods by 
road to- 
(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 
Goods 
Transport 
Agency 
(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  
                                                 
1
 Inserted vide notification No. 22/2017 – Central Tax (Rate) dt 22.08.2017 
2 
 
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. 
(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 provided by an individual 
advocate including a senior advocate 
or firm of advocates by way of legal 
services, directly or indirectly. 
 
Explanation.- “legal service” means 
any service provided in relation to 
advice, consultancy or assistance in 
any branch of law, in any manner and 
includes representational services 
before any court, tribunal or 
authority.]
2
 
An 
individual 
advocate 
including a 
senior 
advocate or 
firm of 
advocates. 
Any business entity located in the 
taxable territory. 
3 Services supplied by an arbitral 
tribunal to a business entity. 
An arbitral 
tribunal. 
Any business entity located in the 
taxable territory. 
4 Services provided by way of 
sponsorship to any body corporate or 
partnership firm. 
Any person Any body corporate or partnership 
firm located in the taxable territory. 
5 Services supplied by the Central Central Any business entity located in the 
                                                 
2
 Substituted vide corrigendum to notification 13/2017-Central Tax(Rate), dated 25.09.2017. Prior to substitution it 
read: “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 business entity.” 
3 
 
Government, State Government, 
Union territory or local authority to a 
business entity excluding, - 
 (1) renting of immovable property, 
and  
(2) services specified below- 
 (i) services by the Department of 
Posts by way of speed post, express 
parcel post, life insurance, and 
agency services provided to 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. 
Government, 
State 
Government, 
Union 
territory or 
local 
authority 
taxable territory. 
[5A Services supplied by the Central 
Government, State Government, 
Union territory or local authority by 
way of renting of immovable 
property to a person registered under 
the Central Goods and Services Tax 
Act, 2017 (12 of 2017). 
Central 
Government, 
State 
Government, 
Union 
territory or 
local 
authority 
Any person registered under the 
Central Goods and Services Tax Act, 
2017.]
3
 
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, Author or Publisher, music company, producer 
                                                 
3
 Inserted vide notification No. 3/2018 – Central Tax (Rate) dt 25.01.2018 
Page 4


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of law. 
 
[Updated version of the Notification No. 13/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
Government of India 
Ministry of Finance 
(Department of Revenue) 
 
Notification  No. 13/2017- Central Tax (Rate) 
New Delhi, the 28
th
 June, 2017  
            GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9  of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central tax leviable  under section 9 of the said Central Goods and Services Tax Act, 
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 (GTA), [who has not 
paid central tax at the rate of 6%,]
1
 in 
respect of transportation of goods by 
road to- 
(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 
Goods 
Transport 
Agency 
(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  
                                                 
1
 Inserted vide notification No. 22/2017 – Central Tax (Rate) dt 22.08.2017 
2 
 
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. 
(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 provided by an individual 
advocate including a senior advocate 
or firm of advocates by way of legal 
services, directly or indirectly. 
 
Explanation.- “legal service” means 
any service provided in relation to 
advice, consultancy or assistance in 
any branch of law, in any manner and 
includes representational services 
before any court, tribunal or 
authority.]
2
 
An 
individual 
advocate 
including a 
senior 
advocate or 
firm of 
advocates. 
Any business entity located in the 
taxable territory. 
3 Services supplied by an arbitral 
tribunal to a business entity. 
An arbitral 
tribunal. 
Any business entity located in the 
taxable territory. 
4 Services provided by way of 
sponsorship to any body corporate or 
partnership firm. 
Any person Any body corporate or partnership 
firm located in the taxable territory. 
5 Services supplied by the Central Central Any business entity located in the 
                                                 
2
 Substituted vide corrigendum to notification 13/2017-Central Tax(Rate), dated 25.09.2017. Prior to substitution it 
read: “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 business entity.” 
3 
 
Government, State Government, 
Union territory or local authority to a 
business entity excluding, - 
 (1) renting of immovable property, 
and  
(2) services specified below- 
 (i) services by the Department of 
Posts by way of speed post, express 
parcel post, life insurance, and 
agency services provided to 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. 
Government, 
State 
Government, 
Union 
territory or 
local 
authority 
taxable territory. 
[5A Services supplied by the Central 
Government, State Government, 
Union territory or local authority by 
way of renting of immovable 
property to a person registered under 
the Central Goods and Services Tax 
Act, 2017 (12 of 2017). 
Central 
Government, 
State 
Government, 
Union 
territory or 
local 
authority 
Any person registered under the 
Central Goods and Services Tax Act, 
2017.]
3
 
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, Author or Publisher, music company, producer 
                                                 
3
 Inserted vide notification No. 3/2018 – Central Tax (Rate) dt 25.01.2018 
4 
 
music composer, photographer, artist 
or the like by way of transfer or 
permitting the use or enjoyment of a 
copyright covered under clause (a) of 
sub-section (1) of section 13 of the 
Copyright Act, 1957 relating to 
original literary, dramatic, musical or 
artistic works to a publisher, music 
company, producer or the like. 
music 
composer, 
photographer
, artist, or the 
like 
or the like, located in the taxable 
territory. 
[10 Supply of services by the members of 
Overseeing Committee to Reserve 
Bank of India 
Members of 
Overseeing 
Committee 
constituted 
by the 
Reserve 
Bank of 
India 
Reserve Bank of India.]
4
 
[11 Services supplied by individual 
Direct Selling Agents (DSAs) other 
than a body corporate, partnership or 
limited liability partnership firm to 
bank or non-banking financial 
company (NBFCs). 
Individual 
Direct 
Selling 
Agents 
(DSAs) other 
than a body 
corporate, 
partnership 
or limited 
liability 
partnership 
firm. 
A banking company or a non-
banking financial company, located 
in the taxable territory.]
5
 
 
Explanation.- For purpose of this notification,- 
(a)The person who pays or is liable to pay freight for the transportation of goods by road in goods 
carriage, located in the taxable territory shall be treated as the person who receives the service for the 
purpose of this notification. 
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the 
Companies Act, 2013. 
                                                 
4
 Inserted vide notification No. 33/2017 – Central Tax (Rate) dt 13.10.2017 
5
 Inserted vide notification No. 15/2018 – Central Tax(Rate) dt 26.07.2018 
Page 5


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of law. 
 
[Updated version of the Notification No. 13/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
Government of India 
Ministry of Finance 
(Department of Revenue) 
 
Notification  No. 13/2017- Central Tax (Rate) 
New Delhi, the 28
th
 June, 2017  
            GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9  of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central tax leviable  under section 9 of the said Central Goods and Services Tax Act, 
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 (GTA), [who has not 
paid central tax at the rate of 6%,]
1
 in 
respect of transportation of goods by 
road to- 
(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 
Goods 
Transport 
Agency 
(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  
                                                 
1
 Inserted vide notification No. 22/2017 – Central Tax (Rate) dt 22.08.2017 
2 
 
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. 
(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 provided by an individual 
advocate including a senior advocate 
or firm of advocates by way of legal 
services, directly or indirectly. 
 
Explanation.- “legal service” means 
any service provided in relation to 
advice, consultancy or assistance in 
any branch of law, in any manner and 
includes representational services 
before any court, tribunal or 
authority.]
2
 
An 
individual 
advocate 
including a 
senior 
advocate or 
firm of 
advocates. 
Any business entity located in the 
taxable territory. 
3 Services supplied by an arbitral 
tribunal to a business entity. 
An arbitral 
tribunal. 
Any business entity located in the 
taxable territory. 
4 Services provided by way of 
sponsorship to any body corporate or 
partnership firm. 
Any person Any body corporate or partnership 
firm located in the taxable territory. 
5 Services supplied by the Central Central Any business entity located in the 
                                                 
2
 Substituted vide corrigendum to notification 13/2017-Central Tax(Rate), dated 25.09.2017. Prior to substitution it 
read: “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 business entity.” 
3 
 
Government, State Government, 
Union territory or local authority to a 
business entity excluding, - 
 (1) renting of immovable property, 
and  
(2) services specified below- 
 (i) services by the Department of 
Posts by way of speed post, express 
parcel post, life insurance, and 
agency services provided to 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. 
Government, 
State 
Government, 
Union 
territory or 
local 
authority 
taxable territory. 
[5A Services supplied by the Central 
Government, State Government, 
Union territory or local authority by 
way of renting of immovable 
property to a person registered under 
the Central Goods and Services Tax 
Act, 2017 (12 of 2017). 
Central 
Government, 
State 
Government, 
Union 
territory or 
local 
authority 
Any person registered under the 
Central Goods and Services Tax Act, 
2017.]
3
 
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, Author or Publisher, music company, producer 
                                                 
3
 Inserted vide notification No. 3/2018 – Central Tax (Rate) dt 25.01.2018 
4 
 
music composer, photographer, artist 
or the like by way of transfer or 
permitting the use or enjoyment of a 
copyright covered under clause (a) of 
sub-section (1) of section 13 of the 
Copyright Act, 1957 relating to 
original literary, dramatic, musical or 
artistic works to a publisher, music 
company, producer or the like. 
music 
composer, 
photographer
, artist, or the 
like 
or the like, located in the taxable 
territory. 
[10 Supply of services by the members of 
Overseeing Committee to Reserve 
Bank of India 
Members of 
Overseeing 
Committee 
constituted 
by the 
Reserve 
Bank of 
India 
Reserve Bank of India.]
4
 
[11 Services supplied by individual 
Direct Selling Agents (DSAs) other 
than a body corporate, partnership or 
limited liability partnership firm to 
bank or non-banking financial 
company (NBFCs). 
Individual 
Direct 
Selling 
Agents 
(DSAs) other 
than a body 
corporate, 
partnership 
or limited 
liability 
partnership 
firm. 
A banking company or a non-
banking financial company, located 
in the taxable territory.]
5
 
 
Explanation.- For purpose of this notification,- 
(a)The person who pays or is liable to pay freight for the transportation of goods by road in goods 
carriage, located in the taxable territory shall be treated as the person who receives the service for the 
purpose of this notification. 
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the 
Companies Act, 2013. 
                                                 
4
 Inserted vide notification No. 33/2017 – Central Tax (Rate) dt 13.10.2017 
5
 Inserted vide notification No. 15/2018 – Central Tax(Rate) dt 26.07.2018 
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 (c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the 
case may be, shall be treated as the person who receives the legal services for the purpose of this 
notification. 
(d) the words and expressions used and not defined in this notification but defined in  the Central 
Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory 
Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. 
[(e) A “Limited Liability Partnership” formed and registered under the provisions of the Limited 
Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.]
6
 
[(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the 
Insurance Act, 1938 (4 of 1938).]
7
 
[(g) “renting of immovable property” means allowing, permitting or granting access, entry, 
occupation, use or any such facility, wholly or partly, in an immovable property, with or without the 
transfer of possession or control of the said immovable property and includes letting, leasing, 
licensing or other similar arrangements in respect of immovable property.]
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2. This notification shall come into force on the 1
st
 day of July, 2017.   
 [F. No. 334/1/2017- TRU]  
(Ruchi Bisht) 
Under Secretary to the Government of India 
                                                 
6
 Inserted vide notification No. 22/2017 – Central Tax (Rate) dt 22.08.2017 
7
 Inserted vide notification No. 3/2018 – Central Tax (Rate) dt 25.01.2018 
8
 Inserted vide notification No. 15/2018 – Central Tax(Rate) dt 26.07.2018