| Sl. No. | Service | Provider of service | Percentage of service tax payable by service provider | Recipient of Service | Percentage of service tax payable by any person other than the service provider |
| 1. | 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 | Nil | Any person located in the taxable territory other than non-assessee online recipient (Business Recipient) | 100% |
| 2. | 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) | Nil |
(a)anyfactory 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; or(f) any partnership firm whether registered or not under any law including association of persons. (g) Casual taxable person |
100% |
| 3. | Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly | An individual advocate or firm of advocates | Nil | Any business entity. | 100% |
| 4. | Services provided or agreed to be provided by an arbitral tribunal | An arbitral tribunal | Nil | Any business entity. | 100% |
| 5. | Sponsorship services | Any person | Nil | Anybody corporate or partnership firm. | 100% |
| 6. | 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 | Nil | Any business entity. | 100% |
| 7. | 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 | Nil | A company or a body corporate. | 100% |
| 8. | Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business | An insurance agent | Nil | Any person carrying on insurance business. | 100% |
| 9. | 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 | Nil | A banking company or a financial institution or a non- banking financial company. | 100% |
| 10. | 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 non-taxable territory to a person located in non-taxable territory | Nil | Importer as defined under clause (26) of section 2 of the Customs Act, 1962. | 100% |
| 11. | 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. | NIL | Publisher, Music company, Producer | 100% |
| 12. | Radio taxi or Passenger Transport Services provided through electronic commerce operator | Taxi driver or Rent a cab operator | Nil | Any person | 100% by Electronic Commerce Operator |