Reverse charge applied to specified services shifting state GST liability to recipients for listed service suppliers. Notification prescribes that specified categories of services shall attract payment of the whole of state tax on a reverse charge basis with the recipient located in the taxable territory liable to pay; it lists service categories (including GTA transport, representational legal services to business entities, arbitral tribunal services, sponsorships, certain government-supplied services, director's services, insurance and recovery agent services, and copyright transfers) and specifies supplier and recipient classes, with explanatory clarifications on freight payers, statutory definitions and treatment of litigant business entities.
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 applied to specified services shifting state GST liability to recipients for listed service suppliers.
Notification prescribes that specified categories of services shall attract payment of the whole of state tax on a reverse charge basis with the recipient located in the taxable territory liable to pay; it lists service categories (including GTA transport, representational legal services to business entities, arbitral tribunal services, sponsorships, certain government-supplied services, director's services, insurance and recovery agent services, and copyright transfers) and specifies supplier and recipient classes, with explanatory clarifications on freight payers, statutory definitions and treatment of litigant business entities.
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