Reverse charge on intra-state services: recipient must pay state GST for specified service categories under notification. The notification makes specified intra state supplies of services subject to reverse charge under the Puducherry GST Act, requiring the recipient to pay the whole of state tax for nine listed categories of services (including GTAs, advocates' representational services, arbitral tribunals, sponsorships, certain government supplies to business entities, directors' services, insurance and recovery agents, and copyright transfers to publishers), with explanatory rules on who is treated as recipient and cross references to definitions in the GST enactments.
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 intra-state services: recipient must pay state GST for specified service categories under notification.
The notification makes specified intra state supplies of services subject to reverse charge under the Puducherry GST Act, requiring the recipient to pay the whole of state tax for nine listed categories of services (including GTAs, advocates' representational services, arbitral tribunals, sponsorships, certain government supplies to business entities, directors' services, insurance and recovery agents, and copyright transfers to publishers), with explanatory rules on who is treated as recipient and cross references to definitions in the GST enactments.
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