Reverse charge mechanism: business entities receiving legal services are treated as recipients liable for GST under the notified rule. Reverse charge liability for legal services is imposed on the business entity that receives those services within the taxable territory; a litigant, applicant or petitioner located in the taxable territory is specifically treated as the recipient for this purpose, aligning the notification's recipient-focused rule with the Finance Act's statutory definition of business entity as any person ordinarily carrying on industry, commerce, business or profession.