Reverse charge mechanism: recipients must pay state GST on specified supplier-service categories under territorial and recipient conditions. The notification prescribes that recipients located in the taxable territory shall pay the entire Rajasthan State GST under the reverse charge mechanism for specified services supplied by identified categories of suppliers, effective 1 July 2017. Covered services include road goods transport by GTAs to specified recipients, representational legal services by individual advocates or firms to business entities, arbitral tribunal services to business entities, sponsorships to corporates or firms, specified government-supplied services to business entities (with exclusions), director-to-company services, insurance and recovery agent services to insurers and financial institutions, and transfers or licenses of copyright to publishers and producers. Explanations treat the freight-payer as recipient and adopt statutory definitions by reference.
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 mechanism: recipients must pay state GST on specified supplier-service categories under territorial and recipient conditions.
The notification prescribes that recipients located in the taxable territory shall pay the entire Rajasthan State GST under the reverse charge mechanism for specified services supplied by identified categories of suppliers, effective 1 July 2017. Covered services include road goods transport by GTAs to specified recipients, representational legal services by individual advocates or firms to business entities, arbitral tribunal services to business entities, sponsorships to corporates or firms, specified government-supplied services to business entities (with exclusions), director-to-company services, insurance and recovery agent services to insurers and financial institutions, and transfers or licenses of copyright to publishers and producers. Explanations treat the freight-payer as recipient and adopt statutory definitions by reference.
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