Reverse charge on specified services: recipient bears State GST liability for listed service categories under notification. Notification designates specified service categories for payment of the whole State tax on a reverse charge basis by recipients; it lists suppliers and recipients for nine service categories (including GTA road transport, advocate representational services, arbitral tribunal services, sponsorships, certain government services, director-to-company services, insurance agent services, recovery agent services, and copyright transfers), clarifies recipient definitions (including freight payers and business litigants), adopts definitions from central GST laws, and specifies the notification's commencement.
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 on specified services: recipient bears State GST liability for listed service categories under notification.
Notification designates specified service categories for payment of the whole State tax on a reverse charge basis by recipients; it lists suppliers and recipients for nine service categories (including GTA road transport, advocate representational services, arbitral tribunal services, sponsorships, certain government services, director-to-company services, insurance agent services, recovery agent services, and copyright transfers), clarifies recipient definitions (including freight payers and business litigants), adopts definitions from central GST laws, and specifies the notification's commencement.
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