Reverse charge under GST covers notified supplies, director fees, legal services, and other clarified taxable transactions.

Reverse charge under GST applies to notified categories of goods and services under section 9(3) of the CGST Act and section 5(3) of the IGST Act, with the recipient treated as liable to pay tax. Clarifications address facility management services to MCD, the status of DDA, renting of immovable property under composition levy, raw cotton supplied by agriculturists to cooperatives, director remuneration, legal services by advocates, and securities lending. The text also notes regularization for specified past periods and distinguishes exempt or employment-related supplies from taxable reverse-charge supplies.

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