| Sl. No. | Description of Services | Provider of service | Recipient of Service | % of GST Payable |
| 1 | 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) | (a) any factory registered under or governed by the Factories Act, 1948; (b)any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d)any person registered under CGST/SGST/UTGST Act; (e) any body corporate established, by or under any law; (f) any partnership firm whether registered or not under any law including association of persons. (g) Casual taxable person | 100% |
| 2 | Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly Note: “Legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority | An individual advocate or firm of advocates | Any business entity. | 100% |
| 3 | Services provided or agreed to be provided by an arbitral tribunal | An arbitral tribunal | Any business entity. | 100% |
| 4 | Sponsorship services | Any person | Anybody corporate or partnership firm. | 100% |
| 5 | Services provided or agreed to be provided by Government or local authority excluding: (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers | Government or local authority | Any business entity. | 100% |
| 6 | Services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate; | A director of a company or a body corporate | The company or a body corporate. | 100% |
| 7 | Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business | An insurance agent | Any person carrying on insurance business. | 100% |
| 8 | Services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company | A recovery agent | A banking company or a financial institution or a nonbanking financial company. | 100% |
| 9 | 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 | Author or music composer, photographer, artist, etc | Publisher, Music company, Producer | 100% |
| 10 | 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) | 100% |
| 11 | Services supplied by individual direct selling agents (DSA) other than a body corporate, partnership or limited liability partnership (LLP) firm to bank or non-banking financial company (NBFC). | Individual direct selling agents (DSA) other than a body corporate, partnership or limited liability partnership (LLP) firm | A banking company or a NBFC, located in the taxable territory | 100% |
| 12 | Service provided by business facilitator to a banking company. | Business Facilitator | A banking company, located in the taxable territory. | 100% |
| 13 | Service provided by an agent of business correspondent to business correspondent. | An agent of business correspondent | A business correspondent, located in the taxable territory | 100% |
| 14 | Security services (services provided by way of supply of security personnel) provided to a registered person. | Any person other than a body corporate. | A registered person, located in the taxable territory. | 100% |
| 15 | Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. | Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient | Any body corporate located in the taxable territory. | 100% |
| 16 | Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended | Lender i.e. a person who deposits the securities registered in his name or in the name of any other person duly authorised on his behalf with an approved intermediary for the purpose of lending under the Scheme of SEBI | Borrower i.e. a person who borrows the securities under the Scheme through an approved intermediary of SEBI.” | 100% |
| 17 | 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 taxable territory | Importer as defined under clause (26) of section 2 of the Customs Act, 1962. | 100% |
| 18 | Radio taxi or Passenger Transport Services provided through electronic commerce operator | Taxi driver or Rent a cab operator | Any person | 100% Electronic Commerce Operator |
| 19 | Supply of services by the members of overseeing committee to Reserve Bank of India (RBI) | Members of overseeing committee constituted by the RBI | RBI | 100% |