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of <h1>Kerala GST Ordinance 2017: Reverse Charge for Specific Services Including Legal, Transport, and Copyright from July 1, 2017.</h1> The Government of Kerala, under the Kerala Goods and Services Tax Ordinance, 2017, has specified categories of services where the state tax will be paid on a reverse charge basis by the service recipient. These services include transportation by goods transport agencies, legal services by advocates, services by arbitral tribunals, sponsorship services, certain government services, services by company directors, insurance agents, recovery agents, and copyright-related services by authors and artists. The notification clarifies that the recipient of these services, typically a business entity or corporate body located in the taxable territory, is responsible for paying the tax. This notification takes effect from July 1, 2017.
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