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of <h1>Uttar Pradesh GST Act: Reverse Charge Mandate on Services Including Transport, Legal, and Sponsorship Effective July 1, 2017.</h1> Under the Uttar Pradesh Goods and Services Tax Act, 2017, the Governor has mandated that certain services will be taxed under the reverse charge mechanism, meaning the recipient, not the supplier, will pay the tax. These services include those provided by goods transport agencies, advocates, arbitral tribunals, and sponsorship providers to businesses. Additionally, services from government bodies, directors, insurance agents, recovery agents, and creators of copyrighted works to relevant entities are included. This notification, effective July 1, 2017, specifies the taxable entities and services subject to this mechanism within the taxable territory.
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