Reverse charge mechanism requires recipients to pay state GST on specified services supplied by listed providers. The Uttar Pradesh GST notification notifies specified categories of services on which the whole of state tax shall be paid by the recipient under the reverse charge mechanism. It enumerates particular supplier-recipient pairs-including GTAs transporting goods to listed recipients, legal representatives supplying representational services to business entities, arbitral tribunals, sponsorships to corporates/partnerships, certain government supplies to business entities (with exclusions), director-to-company services, insurance and recovery agent services to insurers and financial institutions, and transfers/licenses of copyright to publishers/producers-and provides explanatory clarifications and cross-references to central GST definitions.