Reverse charge for specified service categories shifts SGST liability to recipients located in the taxable territory. The notification lists specified service categories for which State tax under the Karnataka GST Act shall be paid on reverse charge by recipients located in the taxable territory, identifying for each category the supplier class and the recipient class (for example GTAs to factories or registered entities, advocates or advocate firms to business entities, arbitral tribunals to business entities, sponsorship to corporates or firms, certain government supplies to business entities, directors to their companies, insurance agents to insurers, recovery agents to banking/financial entities, and copyright transfers to publishers/producer types). Explanations treat freight payers and litigant business entities as recipients and adopt statutory definitions for terms used.
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 for specified service categories shifts SGST liability to recipients located in the taxable territory.
The notification lists specified service categories for which State tax under the Karnataka GST Act shall be paid on reverse charge by recipients located in the taxable territory, identifying for each category the supplier class and the recipient class (for example GTAs to factories or registered entities, advocates or advocate firms to business entities, arbitral tribunals to business entities, sponsorship to corporates or firms, certain government supplies to business entities, directors to their companies, insurance agents to insurers, recovery agents to banking/financial entities, and copyright transfers to publishers/producer types). Explanations treat freight payers and litigant business entities as recipients and adopt statutory definitions for terms used.
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