Notification regarding the categories of services on which tax will be payable under reverse charge mechanism under the HGST Act,2017 - 48/ST-2 - Haryana SGST

Reverse charge on specified service categories requires the recipient to pay State GST under the notified mechanism.

Notification prescribes categories of services on which the reverse charge mechanism applies under the Haryana Goods and Services Tax Act, 2017, effective 1 July 2017, requiring recipients listed in the Table to pay the whole of State tax. The Table correlates nine service categories with specified supplier classes and recipient classes, including GTAs for road transport to specified bodies, legal representation to business entities, arbitral tribunal services, sponsorships, specified government supplies to business entities (with exclusions), director's services to companies, insurance and recovery agent services to insurers and financial institutions, and copyright transfers to publishers and producers. Clarifying explanations address freight payers as recipients and cross-references to corporate and GST definitions.