Reverse charge mechanism shifts State GST liability to recipients for specified categories of services under the notification. Notification prescribes that the whole of State tax on specified categories of services shall be paid under the reverse charge mechanism by the recipient, listing suppliers and recipient classes for services including road transport by GTAs, legal and arbitral services to business entities, sponsorships, certain government supplies to business entities (with exclusions), director's services to the company, insurance and recovery agent services to insurers and financial institutions, and transfers or licences of copyright to publishers and producers, with specified explanations on recipient attribution and reliance on statutory definitions, effective from the notified 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 mechanism shifts State GST liability to recipients for specified categories of services under the notification.
Notification prescribes that the whole of State tax on specified categories of services shall be paid under the reverse charge mechanism by the recipient, listing suppliers and recipient classes for services including road transport by GTAs, legal and arbitral services to business entities, sponsorships, certain government supplies to business entities (with exclusions), director's services to the company, insurance and recovery agent services to insurers and financial institutions, and transfers or licences of copyright to publishers and producers, with specified explanations on recipient attribution and reliance on statutory definitions, effective from the notified commencement date.
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