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of <h1>Assam GST Act 2017: Reverse Charge Mandate for Specific Services Including Legal, Transport, and Copyright Services.</h1> The Governor of Assam, under the Assam Goods and Services Tax Act, 2017, mandates that certain services be subject to reverse charge, meaning the service recipient pays the state tax. This applies to services such as those provided by goods transport agencies to various entities, legal services by advocates, services by arbitral tribunals, sponsorships, certain government services, services by company directors, insurance agents, recovery agents, and copyright-related services by authors and artists. The notification specifies the entities responsible for paying the tax and clarifies definitions, effective from July 1, 2017.
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