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of <h1>India Specifies Reverse Charge Services Under IGST Act, 2017: Includes Legal, Transport, and More; June 28 Notification.</h1> The Government of India, under Notification No. 10/2017 dated June 28, 2017, specifies categories of services subject to integrated tax under the reverse charge mechanism (RCM) as per the Integrated Goods and Services Tax Act, 2017. The notification lists various services, including those provided by non-taxable territory residents, goods transport agencies, legal advocates, arbitral tribunals, and more, where the tax is payable by the service recipient. The notification outlines exceptions and conditions for certain services, such as those provided by the government, insurance agents, and direct selling agents, among others, and includes definitions and explanations relevant to the application of RCM.
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