Reverse charge on state GST for specified service categories shifts tax liability to the recipient in the taxable territory. The notification prescribes that the reverse charge mechanism under section 9 of the Goa GST Act applies to the whole of state tax for specified service categories supplied within the taxable territory, identifying suppliers and the recipients who must pay tax. Covered services include GTA transportation of goods by road, legal representation and legal services to business entities, arbitral tribunal services, sponsorships, specified government services to business entities (with exclusions), director-to-company services, insurance agent services, recovery agent services, and transfer or licensing of copyright to publishers and producers. Clarifying explanations define recipient treatment and cross-reference GST Acts.
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 on state GST for specified service categories shifts tax liability to the recipient in the taxable territory.
The notification prescribes that the reverse charge mechanism under section 9 of the Goa GST Act applies to the whole of state tax for specified service categories supplied within the taxable territory, identifying suppliers and the recipients who must pay tax. Covered services include GTA transportation of goods by road, legal representation and legal services to business entities, arbitral tribunal services, sponsorships, specified government services to business entities (with exclusions), director-to-company services, insurance agent services, recovery agent services, and transfer or licensing of copyright to publishers and producers. Clarifying explanations define recipient treatment and cross-reference GST Acts.
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