Reverse charge on supply of any service received by
a registered person from any unregistered supplier u/s 9(4) is exempt till
30-Sep-2019. [Notification No.22/2018]

List of services for which 100% of tax
is payable by service receiver

Sl. no.*

Service provider


Service receiver


Person in non-taxable territory

Any services (Reverse charge N.A under CGST and

Person in taxable territory other than non-assessee online
recipient (OIDAR)


Goods transport agency (GTA)[except where IGST is paid @ 12%]

Transportation of goods by road

   Factory under the Factories Act, 1948

   Registered Society

   Co-op society

   Person registered under CGST/ SGST/ UTGST Act

   Body corporate established, by or under any law

   Partnership firm including AOP whether registered or

   Casual taxable


An individual advocate or firm of advocates

Legal services provided directly or indirectly

Business entity


Arbitral tribunal

Any services

Business entity


Any person

Sponsorship services

Body corporate or partnership firm


Government or local authority

Any services except:

  Renting of immovable property

  Speed post, express parcel post, life
insurance & agency services by the Department of Posts

  Services in relation to an aircraft or
a vessel, inside or outside port or airport

  Transport of goods or passengers

Business entity


Government or local authority

Renting of immovable property

Any person registered under the CGST Act, 2017 read with 20(v) of IGST
Act, 2017.


Director of company or a body corporate

Any services

Said company or the body corporate


Insurance agent

Any services

Any person carrying on insurance


Recovery agent

Any services

Banking company or financial institution or NBFC


Person in non-taxable territory

Transportation of goods by
from place outside India up to
customs station of clearance in India

Person in non-taxable territory who is an importer as defined u/s 2(26) of the Customs
Act, 1962


Author, composer, photographer etc.

Transfer or permitting the use or enjoyment of a copyright relating to original literary,
dramatic, musical or artistic works

Publisher, music company, producer etc.


Members of Overseeing Committee constituted by RBI

Any services

Reserve Bank of India (RBI)

Explanation: For the 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

(b) “Body Corporate” has the same meaning as given
u/s 2(11) of the Companies Act, 2013

(c) The business entity located in the taxable
territory who is litigant, applicant or petitioner shall be treated as the
person who receives the legal services

(d) A LLP formed and registered under Limited Liability
Partnership Act, 2008 shall be considered as a partnership firm or a firm.

(e) “Insurance agent” shall have the same meaning as
assigned to it 2 (10) of the Insurance Act, 1938

Sl. No. given in the table are as per IGST notification referred below


Notification No. 13/2017- Central
Tax (Rate)

Notification No. 10/2017-
Integrated Tax (Rate)

Notification No. 22/2017- Integrated Tax

Notification No. 34/2017- Integrated Tax

Notification No. 03/2018- Integrated Tax (Rate)