Reverse charge for specified services requires recipients to pay state GST where listed supplier-recipient combinations apply. Notification designates specified categories of services for payment of State GST under the reverse charge mechanism, listing nine service categories with corresponding supplier classes and recipients located in the taxable territory who are liable to pay the State Tax; explanatory clauses treat the freight payer as recipient for road carriage, align undefined terms with central GST statutes, and treat business litigants as recipients of legal services. The notification is effective from the stated commencement date.
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 for specified services requires recipients to pay state GST where listed supplier-recipient combinations apply.
Notification designates specified categories of services for payment of State GST under the reverse charge mechanism, listing nine service categories with corresponding supplier classes and recipients located in the taxable territory who are liable to pay the State Tax; explanatory clauses treat the freight payer as recipient for road carriage, align undefined terms with central GST statutes, and treat business litigants as recipients of legal services. The notification is effective from the stated commencement date.
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