| Arbitral Tribunal |
Arbitral Tribunal |
0% |
Business Entity |
100% |
| Director to Company/Body Corporate |
Director of Company/ Body Corporate |
0% |
Company/Body Corporate |
100% |
| Insurance agent |
Insurance agent |
0% |
Person doing Insurance Business |
100% |
| Legal Service |
Individual Advocate/ Firm of advocate |
0% |
Business Entity |
100% |
| Mutual fund agent or distributor, to a mutual fund or asset management company |
Mutual fund agent/Distributor |
0% |
Asset management company or mutual fund Company |
100% |
| Recovery agents |
Recovery Agent |
0% |
Banking Company/ Financial Institution, NBFC |
100% |
| Renting of motor vehicle designed to carry passengers |
Individual/HUF/ Prop/Partnership |
|
Business Entity registered as a body Corporate |
|
| (a) on abated value |
0% |
100% |
| (b) on non abated value |
|
|
| (i) up to 30.09.2014 |
60% |
40% |
| From 1.10.2014 |
50% |
50% |
| Supply of manpower or Security Services |
0% |
100% |
| Work Contract Service (Service portion) |
50% |
50% |
| Sponsorship service |
Any Person |
0% |
Body Corporate/ Partnership firm |
100% |
Support service
Excluding
1. Renting of immovable property
2. Service specified in sub-clauses (i), (ii) & (iii) of clause (a) of section 66D of the Finance Act, 1994 |
Any government/ local Authority |
0% |
Business Entity |
100% |
| Selling or marketing agent of lottery tickets to a lottery distributor or selling agent |
Selling or marketing agent |
0% |
Distributor or selling agent of lottery |
100% |
| Transportation of Goods by road |
GTA |
0% |
1.Society
2.Factory
3.Person registered under
Excise Act
4.Firm
5.Body Corporate |
100% |
| Any Taxable Service provided from non-taxable territory to person located in taxable territory (Import of Service) |
Located in non-taxable territory |
0% |
Located in taxable territory |
100% |
| Service involving an aggregator(i.e. manages a Web-based software application like Ola Cab) |
|
0% |
Aggregator or his Agent/ Representative |
100% |