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of <h1>Punjab GST Act: Reverse Charge for Transport, Legal, Arbitral Services, Sponsorships Effective July 1, 2017.</h1> The Government of Punjab, under the Punjab Goods and Services Tax Act, 2017, mandates that specific categories of service supplies will have their state tax paid on a reverse charge basis by the service recipient. This applies to services such as goods transportation by a transport agency, legal services by advocates, arbitral tribunal services, sponsorships, and services by government entities, among others. The notification specifies the service categories, suppliers, and recipients, emphasizing that the recipient in the taxable territory is responsible for the tax. The notification is effective from July 1, 2017.
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