The document outlines various business relationships and the applicable goods and services tax treatment for each. It specifies that in most cases, the service recipient will be responsible for paying 100% of the goods and services tax, with a few exceptions where the service provider must pay if the service recipient is located outside the taxable territory. Business entities, individuals providing legal or insurance services, lottery distributors, and transportation operators are some of the types of service providers covered.

1. Insurance Agent
Person having Insurance
Business
100% ST payable by SR
Recovery Agent
Banking/Finance/
Non Financial Co.
1
2
100% ST payable by SR

2. Selling/ Marketing
Agent
Lottery distributor or
Selling Agent of State
Govt.
100% ST payable by SR
Director
Company or Body
Corporate
3
4
100% ST payable by SR

3. Govt. or Local Authority Any Business Entity 100% ST payable by SR
Sponsoree
Sponsoror
5
6
100% ST payable by SR
Any Service except
a. Renting of Immovable Property
b. Item No. 1 (i), 1(ii), 1(iii) of –ve List
Body Corporate + TT

4. Any Person in NTT Any Person in TT 100% ST payable by SR
Arbitral tribunal or
Firm of Advocates or
Individual Advocates
Any business entity in
TT
7
8
100% ST payable by SR
Not Senior Advocates
Legal Services

5. GTA
Factory, Society, Co-
Operative society, Dealer
Body Corporate
Firm
Must be Registered
100% ST payable by SR
Transportation of
Goods by Road
9
Exception:
If SR is in NTT then
SP need to Pay ST

6. Aggregator Service Receiver 100% ST payable by
Aggregator
10