Reverse charge shifts tax liability to the recipient for specified service categories under state GST notification. The state notification requires payment of the whole state GST on specified service categories on a reverse charge basis by recipients located in the taxable territory. It enumerates suppliers and recipients including GTAs transporting goods by road, advocates and arbitral tribunals providing services to business entities, sponsors to corporates/partnerships, specified government supplies to business entities (with exclusions), directors to their companies, insurance agents to insurers, recovery agents to banking/financial entities, and transfers of copyright to publishers/producers. Explanations clarify recipient treatment and cross-references to central GST enactments.
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 shifts tax liability to the recipient for specified service categories under state GST notification.
The state notification requires payment of the whole state GST on specified service categories on a reverse charge basis by recipients located in the taxable territory. It enumerates suppliers and recipients including GTAs transporting goods by road, advocates and arbitral tribunals providing services to business entities, sponsors to corporates/partnerships, specified government supplies to business entities (with exclusions), directors to their companies, insurance agents to insurers, recovery agents to banking/financial entities, and transfers of copyright to publishers/producers. Explanations clarify recipient treatment and cross-references to central GST enactments.
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