Reverse charge on services: recipients must pay state GST for specified service categories under Meghalaya notification. Notification designates specified service categories for reverse charge under the Meghalaya GST Act, requiring the recipient to pay State tax. It lists supplier-recipient pairings including Goods Transport Agency services to factories, societies and registered persons; advocates' representational services to business entities; arbitral tribunals to business entities; sponsorships to corporates or partnership firms; certain supplies by government to business entities (with exclusions); directors to their companies; insurance agents to insurers; recovery agents to banks/finance companies; and copyright transfers to publishers or producers, with defined explanatory clarifications and an effective date of 1 June 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 services: recipients must pay state GST for specified service categories under Meghalaya notification.
Notification designates specified service categories for reverse charge under the Meghalaya GST Act, requiring the recipient to pay State tax. It lists supplier-recipient pairings including Goods Transport Agency services to factories, societies and registered persons; advocates' representational services to business entities; arbitral tribunals to business entities; sponsorships to corporates or partnership firms; certain supplies by government to business entities (with exclusions); directors to their companies; insurance agents to insurers; recovery agents to banks/finance companies; and copyright transfers to publishers or producers, with defined explanatory clarifications and an effective date of 1 June 2017.
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