Reverse charge mechanism: specified service categories require recipient responsibility for state tax under GST notification. Notification prescribes categories of services where state tax shall be paid on reverse charge basis by specified recipients in the taxable territory, including: GTA services where the freight payer is treated as recipient; representational legal services by advocates to business entities; services by arbitral tribunals to business entities; sponsorship services to corporate or partnership recipients; specified government supplies to business entities with exclusions; director services to the company; insurance agent services to insurers; recovery agent services to banks, financial institutions or NBFCs; and transfers or permitting use of copyrights by creators to publishers, music companies or producers.