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<h1>Reverse charge mechanism: specified service categories require recipient responsibility for state tax under GST notification.</h1> 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.