Karnataka GST Act: Recipients Must Pay State Tax on Reverse Charge for Specific Services from July 1, 2017.

The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, mandates that recipients of certain services must pay state tax on a reverse charge basis. This applies to services such as goods transportation by road, legal representation by advocates, arbitral tribunal services, sponsorships, government services excluding specific exceptions, director services to companies, insurance agent services, recovery agent services, and copyright transfers by authors and artists. The notification specifies the categories of services, suppliers, and recipients involved. It clarifies definitions and applies from July 1, 2017.