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<h1>Jammu and Kashmir GST Act: Reverse Charge Tax on Services by Transport Agencies, Advocates, and More Now in Effect.</h1> The Government of Jammu and Kashmir, under the Jammu and Kashmir Goods and Services Tax Act, 2017, mandates that the recipient of certain services must pay state tax on a reverse charge basis. These services include those provided by goods transport agencies, individual advocates, arbitral tribunals, sponsors, government entities, company directors, insurance agents, recovery agents, and creators transferring copyright. The notification specifies the types of service providers and corresponding service recipients required to comply, effective immediately.