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    <title>SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL</title>
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    <description>The GST Council designated specified service categories for reverse charge, making the recipient or specified person (not the supplier) liable for GST in listed situations, including cross-border supplies from non-taxable territories to business recipients, services by goods transport agencies to specified recipients, legal and arbitral services to business entities, government services to business entities (with exclusions), director services to the company, insurance and recovery agent services to relevant financial entities, import-related carriage by vessel where the importer is liable, certain copyright transfers, and e-commerce supplied passenger services with the operator liable.</description>
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