Reverse charge requires recipients to pay GST on specified services including goods transport, legal, government and creative rights. Notification under the Madhya Pradesh Goods and Services Tax Act, 2017 requires that the whole of State tax under section 9 be paid on reverse charge by recipients for specified service categories. The Table identifies suppliers (e.g., goods transport agencies, advocates, arbitral tribunals, government authorities, directors, insurance agents, recovery agents, authors/composers) and the corresponding recipients (business entities, bodies corporate, partnerships, factories, societies, registered persons). The notification clarifies recipient treatment for freight payers and adopts definitions used in the Central/Integrated/Union Territory GST Acts; it is effective 1 July 2017.