Reverse charge mechanism requires recipients to pay state GST for specified categories of services under Bihar notification. Notification prescribes that specified services listed in the Table will attract State tax payable on a reverse charge basis under section 9 of the Bihar GST Act, 2017, by the recipient class specified opposite each supplier class, covering GTAs for road transport to enumerated recipients, advocate representational services to business entities, arbitral tribunal services, sponsorships, certain government supplies to business entities (with exclusions), director-to-company services, insurance agent services to insurers, recovery agent services to financial institutions, and transfer or permitting of copyright use to publishers or producers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism requires recipients to pay state GST for specified categories of services under Bihar notification.
Notification prescribes that specified services listed in the Table will attract State tax payable on a reverse charge basis under section 9 of the Bihar GST Act, 2017, by the recipient class specified opposite each supplier class, covering GTAs for road transport to enumerated recipients, advocate representational services to business entities, arbitral tribunal services, sponsorships, certain government supplies to business entities (with exclusions), director-to-company services, insurance agent services to insurers, recovery agent services to financial institutions, and transfer or permitting of copyright use to publishers or producers.
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