Reverse charge liability on designated service categories shifts state GST payment to specified recipients located in the taxable territory. Notification prescribes that the whole of state tax on specified categories of services shall be paid on reverse charge by the recipient; it tabulates service categories (including GTA road transport to specified recipients, legal representational services to business entities, arbitral tribunal services, sponsorships, government supplies to businesses with exclusions, director-to-company services, insurance and recovery agent services, and copyright transfers) and identifies the corresponding suppliers and recipients located in the taxable territory, with explanatory clarifications on freight payer, litigant treatment, statutory definitions and commencement.
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 liability on designated service categories shifts state GST payment to specified recipients located in the taxable territory.
Notification prescribes that the whole of state tax on specified categories of services shall be paid on reverse charge by the recipient; it tabulates service categories (including GTA road transport to specified recipients, legal representational services to business entities, arbitral tribunal services, sponsorships, government supplies to businesses with exclusions, director-to-company services, insurance and recovery agent services, and copyright transfers) and identifies the corresponding suppliers and recipients located in the taxable territory, with explanatory clarifications on freight payer, litigant treatment, statutory definitions and commencement.
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