Reverse charge mechanism for specified services shifts state tax liability to service recipients in the taxable territory. Notification designates specific service categories for which the whole of State tax shall be paid on reverse charge basis by recipients located in the taxable territory, pairing each service with supplier types and specified recipients (including GTAs for road transport to enumerated entities; individual advocates and advocate firms supplying representational legal services to business entities; arbitral tribunals; sponsors to corporates/partnerships; specified government supplies to business entities; directors to their company; insurance and recovery agents to insurers and financial institutions; and transfers of copyright to publishers/producers), and clarifies recipient identification rules and statutory term meanings.
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 mechanism for specified services shifts state tax liability to service recipients in the taxable territory.
Notification designates specific service categories for which the whole of State tax shall be paid on reverse charge basis by recipients located in the taxable territory, pairing each service with supplier types and specified recipients (including GTAs for road transport to enumerated entities; individual advocates and advocate firms supplying representational legal services to business entities; arbitral tribunals; sponsors to corporates/partnerships; specified government supplies to business entities; directors to their company; insurance and recovery agents to insurers and financial institutions; and transfers of copyright to publishers/producers), and clarifies recipient identification rules and statutory term meanings.
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