Goods

Question 1

Notification No. 04/2017 integrated tax (Rate) and 04/2017 Central tax (Rate)
1. Cashew nuts, not shelled or peeled
2. Bidi wrapper leaves (tendu
3. Tobacco leaves
4. Silk yarn
4 (A). Raw cotton
5. Supply of lottery
6. Used vehicles, seized and confiscated goods, old and used goods, waste and scrap
7. Priority Sector Lending Certificate

Answer 1

1 to 3, 4(A) by Agricuturist to any registered Person
4. Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn to any registered person
5 by state govt, UT or local authority to lottery distributor or selling agent
6 by Central Government, State Government, Union territory or a local authority to any registered person
7 by any registered person to any registered person

Question 2

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)
Supply of Services by a goods transport agency (GTA) 1[, who has not paid central tax at the rate of 6%,] or IGST 12% in respect of transportation of goods by road to

Answer 2

1. Factory
2. Society
3. Co-operative Society
4. Registered Person under GST
5. Body Corporate
6. Partnership firm
7. Casual Taxpayer

Question 3

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)

Legal Service

Answer 3

Any business entity who receives legal service from

An individual advocate including a senior advocate or firm of advocates.

Question 4

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)

Services supplied by an arbitral tribunal to a business entity.

Answer 4

Any business entity located in the taxable territory

Question 5

Services provided by way of sponsorship to any body corporate or partnership firm.

Answer 5

illustration- In the Vivo IPL. IPL is providing sponsorship service to Vivo
when any person provides sponsorship service.

Question 6

Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding,—
Renting of Immovable property and post - air - transport

Answer 6

Business entity located in taxable territory

Question 7

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)

Answer 7

Registered person in taxable territory

Question 8

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)

Services supplied by a director of a company or a body corporate to the said company or the body corporate.

Answer 8

The company or a body corporate located in the taxable territory.

Question 9

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)

Services supplied by an insurance agent to any person carrying on insurance business.

Answer 9

Any person carrying on insurance business, located in the taxable territory.

Question 10

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)
Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.

Answer 10

A banking company or a financial institution or a non-banking financial company, located in the taxable territory.

Question 11

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)
Supply of services by an author, 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.

Answer 11

Publisher, music company, producer or the like, located in the taxable territory.

Question 12

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)

Supply of services by the members of Overseeing Committee to Reserve Bank of India

Answer 12

Reserve Bank of India.]

Question 13

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)
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).

Answer 13

A banking company or a non-banking financial company, located in the taxable territory. ]

Question 14

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)

Services provided by business facilitator (BF) to a banking company

Answer 14

A banking company, located in the taxable territory ]

Question 15

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)

Services provided by an agent of business correspondent (BC) to business correspondent (BC)

Answer 15

A business correspondent, located in the taxable territory

Question 16

Notification No. 13/2017 CGST & 10/2017 IGST (Rate)
Security services (services provided by way of supply of security personnel) provided to a registered person:

Provided that nothing contained in this entry shall apply to,—

(i) (a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies;

which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or

(ii) a registered person paying tax under section 10 of the said Act.

Answer 16

A registered person, located in the taxable territory. if the service provider is other than body corporate