To notify the categories of services on which tax will be payable under reverse charge mechanism under GST Act [Section 9 (4)] - 13/2017-State Tax (Rate) - Chhattisgarh SGST
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Reverse charge applies: recipients must pay state GST on specified services listed in the notification effective July 1, 2017. Notification requires payment of the whole of state tax on reverse charge by recipients for specified service categories listed in the Table, identifying suppliers and recipients for each entry (including GTAs, legal and arbitral services, sponsorships, certain government services, directors' services, insurance and recovery agents, and copyright transfers), clarifies that the freight-payer is treated as recipient for GTA services, adopts Companies Act definition for body corporate, and applies GST Act definitions; effective 1 July 2017.
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 applies: recipients must pay state GST on specified services listed in the notification effective July 1, 2017.
Notification requires payment of the whole of state tax on reverse charge by recipients for specified service categories listed in the Table, identifying suppliers and recipients for each entry (including GTAs, legal and arbitral services, sponsorships, certain government services, directors' services, insurance and recovery agents, and copyright transfers), clarifies that the freight-payer is treated as recipient for GTA services, adopts Companies Act definition for body corporate, and applies GST Act definitions; effective 1 July 2017.
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