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of <h1>Puducherry GST Act 2017: Reverse Charge Mandate on Specific Services Effective July 1, 2017. Includes Transport, Legal, and More.</h1> The Government of Puducherry, under the Puducherry Goods and Services Tax Act, 2017, mandates that certain intra-state services are subject to state tax on a reverse charge basis, effective July 1, 2017. This requires the recipient of specified services, such as those provided by goods transport agencies, advocates, arbitral tribunals, and others, to pay the applicable state tax. The notification details categories like sponsorship services, services by government bodies excluding certain exceptions, services by directors, insurance agents, recovery agents, and copyright-related services. The notification clarifies definitions and terms applicable to these provisions.
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