Reverse charge on union territory tax: recipients must pay UT tax for specified service categories under notification. The notification prescribes categories of services on which the whole of union territory tax under section 7 of the UTGST Act shall be paid on reverse charge by the recipient specified for each entry. Principal entries include GTA services for road transport of goods to specified recipients, legal services to business entities, arbitral tribunal services to business entities, sponsorship services to corporates/partnerships, specified supplies by government/local authorities to business entities (with exclusions), renting of immovable property to registered persons, transfers to promoters, directors' services to their companies, insurance and recovery agent services to insurers and financial institutions, copyright transfers/licensing by authors and creators, and securities lending under SEBI's Scheme.