| Sl. No. |
Service |
Provider of service |
Percentage of service tax payable by service provider |
Recipient of Service |
Percentage of service tax payable by any person other than the service provider |
| 1. |
Taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory other than non-assessee online recipient (OIDAR) |
Any person who is located in a non-taxable territory |
Nil |
Any person located in the taxable territory other than non-assessee online recipient (Business Recipient) |
100% |
| 2. |
Services provided or agreed to be provided by a goods transport agency (GTA) in respect of transportation of goods by road |
Goods Transport Agency (GTA) |
Nil |
(a) any factory registered under or governed by the Factories Act, 1948;
(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any person registered under CGST/SGST/UTGST Act;
(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.
(g) Casual taxable person |
100% |
| 3. |
Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly |
An individual advocate or firm of advocates |
Nil |
Any business entity. |
100% |
| 4. |
Services provided or agreed to be provided by an arbitral tribunal |
An arbitral tribunal |
Nil |
Any business entity. |
100% |
| 5. |
Sponsorship services |
Any person |
Nil |
Anybody corporate or partnership firm. |
100% |
| 6. |
Services provided or agreed to be provided by Government or local authority 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 Government;
(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 or local authority |
Nil |
Any business entity. |
100% |
| 8. |
Services provided or agreed to be provided 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 |
Nil |
A company or a body corporate. |
100% |
| 9. |
Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business |
An insurance agent |
Nil |
Any person carrying on insurance business. |
100% |
| 10. |
Services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company |
A recovery agent |
Nil |
A banking company or a financial institution or a non-banking financial company. |
100% |
| 11. |
Services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India |
A person located in non-taxable territory to a person located in non-taxable territory |
Nil |
Importer as defined under clause (26) of section 2 of the Customs Act, 1962. |
100% |
| 17. |
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 |
Author or music composer, photographer, artist, etc |
NIL |
Publisher, Music company, Producer |
100% |
| 18 |
Radio taxi or Passenger Transport Services provided through electronic commerce operator |
Taxi driver or Rent a cab operator |
Nil |
Any person |
100% by Electronic Commerce Operator |
