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<h1>Goa GST Act: Reverse Charge on Services Like Transport, Legal, Sponsorship, and More Effective from July 1, 2017.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, mandates that specific service categories will have state tax payable on a reverse charge basis by the service recipient. These services include transportation by goods transport agencies, legal services by advocates, services by arbitral tribunals, sponsorships, certain government services, services by company directors, insurance agents, recovery agents, and copyright transfers by authors or artists. The notification specifies who is considered the service recipient in various contexts and clarifies definitions as per relevant tax laws. This notification takes effect from July 1, 2017.