Reverse charge on specified services: recipients must pay state GST for listed supplies under the notification. The notification mandates that the whole of state GST on specified services must be paid under reverse charge by the recipient. It lists service categories (GTA road transport of goods, advocate/legal services, arbitral tribunal services, sponsorship, specified government supplies to business entities, director-to-company services, insurance agent services to insurers, recovery agent services to banking/financial entities, and copyright transfers by creators) and designates corresponding suppliers and recipients; definitions and limited exclusions are provided, with the measure effective from 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 on specified services: recipients must pay state GST for listed supplies under the notification.
The notification mandates that the whole of state GST on specified services must be paid under reverse charge by the recipient. It lists service categories (GTA road transport of goods, advocate/legal services, arbitral tribunal services, sponsorship, specified government supplies to business entities, director-to-company services, insurance agent services to insurers, recovery agent services to banking/financial entities, and copyright transfers by creators) and designates corresponding suppliers and recipients; definitions and limited exclusions are provided, with the measure effective from 1 July 2017.
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