Reverse charge under GST: recipient must pay state tax for specified service categories supplied by listed providers. The notification makes state tax under section 9 of the Mizoram GST Act payable on a reverse charge basis by specified recipients for enumerated service categories supplied in the taxable territory, listing supplier and recipient classes for GTAs transporting goods by road, legal representatives, arbitral tribunals, sponsors, government providers (with exclusions), directors to their companies, insurance agents, recovery agents, and copyright licensors to publishers, and includes explanatory rules on freight-payer treatment, body corporate meaning, recipient for legal services, and cross-references to GST Acts; effective 1 July 2017.