Reverse charge on specified services under Andhra Pradesh GST requires recipients to pay state tax from July 1, 2017. Notification under Section 9(3) of the Andhra Pradesh GST Act requires recipients to pay State GST on a reverse charge basis for specified services including GTA transport to specified recipients, representational and legal services to business entities, arbitral tribunal services, sponsorship to corporates or partnerships, specified government services to business entities (with listed exclusions), director services to the company, insurance agent services to insurers, recovery agent services to banks and financial institutions, and transfers/permissions of copyright to publishers and similar persons; definitions and effective date included.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge on specified services under Andhra Pradesh GST requires recipients to pay state tax from July 1, 2017.
Notification under Section 9(3) of the Andhra Pradesh GST Act requires recipients to pay State GST on a reverse charge basis for specified services including GTA transport to specified recipients, representational and legal services to business entities, arbitral tribunal services, sponsorship to corporates or partnerships, specified government services to business entities (with listed exclusions), director services to the company, insurance agent services to insurers, recovery agent services to banks and financial institutions, and transfers/permissions of copyright to publishers and similar persons; definitions and effective date included.
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