Reverse charge mechanism: recipient pays IGST when the statutory place of supply makes the supply inter state. Reverse Charge Mechanism requires the service recipient to pay GST when statute so provides; for specified services RCM applies under IGST for inter state supplies and under CGST for intra state supplies. The decisive factor is the statutory place of supply: if the place of supply is in a different state than the recipient's registration, the recipient must pay IGST under RCM; if the recipient is deemed to be the supplier and the place of supply coincides with the recipient's state, CGST and SGST/UTGST would apply.