Resources

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%