Reverse charge mechanism makes recipients liable to pay state GST on specified services supplied by notified providers. The notification under section 9(3) of the Nagaland GST Act requires that the whole of state tax on specified services be paid on reverse charge by the recipient. It lists nine categories of supplies (including GTAs, advocates, arbitral tribunals, sponsorships, government supplies to business entities, director services, insurance agents, recovery agents, and copyright transfers), identifies the notified suppliers and recipients located in the taxable territory, and provides explanatory rules treating freight payers and litigant business entities as recipients. The notification takes effect from 1 July, 2017.