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SERVICES UNDER 100 % REVERSE CHARGE
SI NO SERVICE PROVIDER OF SERVICES Recipient of Service
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 Any person located in the taxable territory other than non-assessee online recipient (Business Recipient)
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) any person registered under CGST/SGST/UTGST Act;
3 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 Importer as defined under clause (26) of section 2 of the Customs Act, 1962.
       
       
GST RATE ON SERVICES (other then normal rate)
SL NO DESCRIPTION OF SERVICES GST RATE FOR SERVICE PROVIDER PROVIDING LISTED SERVICES
1 Transport of goods by rail 5% with ITC of input services
2 Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use 5% No ITC
3 Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India 5% with ITC of input services
4 Transport of goods in containers by rail by any person other than Indian Railways 12% With Full ITC
       
EXEMPTED SERVICES
SL NO DESCRIPTION OF SERVICES
1 Services by way of transportation of goods    
  (i) by road except the services of -    
  (A) a goods transportation agency; or    
  (B) a courier agency;    
  (ii) by inland waterways;    
2 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India
3 Services by way of transportation by rail or a vessel from one place in India to another of the following goods -
  (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
  (b) defence or military equipments;    
  (c) newspaper or magazines registered with the Registrar of Newspapers;
  (d) railway equipments or materials;    
  (e) agricultural produce;    
  (f) milk, salt and food grain including flours, pulses and rice; and  
  (g) organic manure    
4 Services provided by a goods transport agency, by way of transport in a goods carriage of,-
  (a) agricultural produce;    
  (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
 
  (c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
 
  (d) milk, salt and food grain including flour, pulses and rice;  
5

Services by way of loading, unloading, packing, storage or warehousing of rice;

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Category GST, Other Articles by - Daljinder Gill 



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