Notify the categories of services on which tax will be payable under reverse charge mechanism under Tripura State Goods and Services Tax Act [Section 9 (4)] - 13/2017-State Tax (Rate) - Tripura SGST

Reverse charge mechanism: recipients must pay state GST on specified service categories including GTA, legal and government services.

Notification requires recipients to pay state GST on specified service categories under reverse charge including GTA road transport to specified recipients, legal representational services by advocates to business entities, arbitral tribunal services, sponsorships to corporate or partnership recipients, certain government-to-business services (with exceptions), director-to-company services, insurance and recovery agent services to insurers and financial entities, and copyright transfers to publishers and producers; explains that the freight payer is treated as recipient and that statutory definitions apply; effective 1 July 2017.