Reverse charge mechanism: recipient liable to pay state GST for specified services under the Act. The notification places tax liability on the recipient to pay State GST on reverse charge basis for specified services by naming each category of supply alongside the supplier and the recipient classes, including GTAs for road transport to commercial and institutional recipients, legal and arbitral services to business entities, sponsorships, certain government-provided services to business entities (with exclusions), directors' services to companies, insurance and recovery agents' services to insurers and financial institutions, and transfers of copyright to publishers and producers.