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of <h1>Government of India Lists Services Under Reverse Charge Mechanism for Union Territory Tax Under UTGST Act.</h1> The notification issued by the Government of India under the Union Territory Goods and Services Tax (UTGST) Act specifies services subject to reverse charge mechanism (RCM) for union territory tax. The recipient of services, rather than the supplier, is responsible for paying the tax in certain categories. These include services provided by goods transport agencies, individual advocates, arbitral tribunals, sponsors, government entities, and others, to specified recipients such as factories, societies, business entities, and registered persons. Exceptions and conditions apply, such as forward charge options and specific service exclusions for government departments and agencies. The notification took effect on July 1, 2017.
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