https://www.taxtmi.com/notifications?id=120562 The notification prescribes a reverse charge mechanism under section 9(3) of the Assam GST Act whereby specified categories of services listed (including GTA transportation to specified recipients, legal representation to business entities, arbitral tribunal services, sponsorship, certain government supplies, director services, insurance and recovery agent services, and copyright transfers) require the recipient located in the taxable territory to pay the State tax; explanations identify the freight payer as recipient for GTA supplies and align defined terms with the GST Act. en-us Thu, 29 Jun 2017 00:00:00 +0530 Sat, 07 Jul 2018 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120562 The notification prescribes a reverse charge mechanism under section 9(3) of the Assam GST Act whereby specified categories of services listed (including GTA transportation to specified recipients, legal representation to business entities, arbitral tribunal services, sponsorship, certain government supplies, director services, insurance and recovery agent services, and copyright transfers) require the recipient located in the taxable territory to pay the State tax; explanations identify the freight payer as recipient for GTA supplies and align defined terms with the GST Act. Notifications GST - States Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120562