Reverse charge under state GST: recipients must pay SGST for specified services including GTA, legal, sponsorship and government supplies. Notification lists categories of services on which the whole of State GST shall be paid by the recipient on reverse charge: GTAs for road transport of goods to specified recipients; individual advocates or advocate firms for representational/legal services to business entities; arbitral tribunals to business entities; sponsorship services to corporate or partnership firms; supplies by government bodies to business entities (with specified exclusions); directors to their company; insurance agents to insurers; recovery agents to banks/financial institutions/NBFCs; and transfer or permitting use of copyrights by authors or creators to publishers, music companies or producers. Explanations define recipient for freight, body corporate, litigant as recipient of legal services, and cross references to GST Acts for undefined terms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge under state GST: recipients must pay SGST for specified services including GTA, legal, sponsorship and government supplies.
Notification lists categories of services on which the whole of State GST shall be paid by the recipient on reverse charge: GTAs for road transport of goods to specified recipients; individual advocates or advocate firms for representational/legal services to business entities; arbitral tribunals to business entities; sponsorship services to corporate or partnership firms; supplies by government bodies to business entities (with specified exclusions); directors to their company; insurance agents to insurers; recovery agents to banks/financial institutions/NBFCs; and transfer or permitting use of copyrights by authors or creators to publishers, music companies or producers. Explanations define recipient for freight, body corporate, litigant as recipient of legal services, and cross references to GST Acts for undefined terms.
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