Note: All the above services have also been notified for reverse charge under IGST Act vide Notification No. 10/2017-Integrated Tax (Rate) dt. 28-06-2017 as amended. In addition to them, following service is also notified by said notification under reverse charge for IGST purposes:
Category of Supply of Services
Supplier of service
Recipient of Service
Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient.
Any person located in a non-taxable territory
Any person located in the taxable territory other than non-taxable online recipient.
Services supplied by 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.
A person located in non-taxable territory
Importer, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory.
2) Supplies taxable on RCM basis u/s 9(4) of the CGST Act and 5(4) of the IGST Act
Specified RP shall pay GST on RCM basis on specified supplies received from URP