Reverse charge on specified service categories requires recipients to pay state GST under Manipur law. Notification under section 9(3) of the Manipur GST Act notifies that specified categories of services listed in the Table are subject to reverse charge, such that the whole of state tax payable on those services must be discharged by the recipient categories identified. Key pairings include GTA services for road transport (recipient: factories, societies, co operatives, registered persons, bodies corporate, firms, casual taxable persons), representational legal services by advocates to business entities, arbitral tribunal services to business entities, sponsorships to corporates/firms, certain government services to business entities (with exclusions), director-to-company services, insurance and recovery agent services to insurers and financial institutions, and transfer or permitting use of copyright by authors/artists to publishers and producers.
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 service categories requires recipients to pay state GST under Manipur law.
Notification under section 9(3) of the Manipur GST Act notifies that specified categories of services listed in the Table are subject to reverse charge, such that the whole of state tax payable on those services must be discharged by the recipient categories identified. Key pairings include GTA services for road transport (recipient: factories, societies, co operatives, registered persons, bodies corporate, firms, casual taxable persons), representational legal services by advocates to business entities, arbitral tribunal services to business entities, sponsorships to corporates/firms, certain government services to business entities (with exclusions), director-to-company services, insurance and recovery agent services to insurers and financial institutions, and transfer or permitting use of copyright by authors/artists to publishers and producers.
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