Reverse Charge on Specified Services requires recipients to pay state GST on notified service categories. Notifies application of the reverse charge mechanism under section 9 of the Tamil Nadu GST Act so that whole of the state tax on specified service categories is payable by the recipient located in the taxable territory; enumerates covered services (GTA road transport, advocate representation to business entities, arbitral tribunal services, sponsorships, certain government supplies to business entities with exclusions, director services to company, insurance agent services, recovery agent services to financial institutions, and copyright transfers to publishers/producers) and clarifies recipient definitions and special rules.
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 Specified Services requires recipients to pay state GST on notified service categories.
Notifies application of the reverse charge mechanism under section 9 of the Tamil Nadu GST Act so that whole of the state tax on specified service categories is payable by the recipient located in the taxable territory; enumerates covered services (GTA road transport, advocate representation to business entities, arbitral tribunal services, sponsorships, certain government supplies to business entities with exclusions, director services to company, insurance agent services, recovery agent services to financial institutions, and copyright transfers to publishers/producers) and clarifies recipient definitions and special rules.
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