Reverse charge under IGST: recipients must pay integrated tax on specified categories of services to taxable recipients. Specified categories of services attract reverse charge under IGST, obliging recipients located in the taxable territory to pay the entire integrated tax. The notification lists suppliers and corresponding recipients for each category, includes exclusions (certain government departments, local authorities and entities registered for limited purposes), and provides opt in forward charge mechanisms via prescribed registration and invoice declarations for select suppliers, along with explanatory definitions and an effective date.