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of <h1>India Implements Reverse Charge Mechanism for Certain Services Under CGST Act Effective July 1, 2017.</h1> The notification from the Government of India outlines services subject to the reverse charge mechanism (RCM) under the Central Goods and Services Tax (CGST) Act, effective from July 1, 2017. Under RCM, the recipient of specified services is liable to pay the tax instead of the supplier. The services include those provided by goods transport agencies, individual advocates, arbitral tribunals, sponsors, government entities, directors, insurance agents, recovery agents, and more. Exceptions and conditions are specified for certain services, such as those provided to government departments or registered entities. The notification includes definitions and clarifications for terms used within the context of the CGST Act.
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