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    <title>Intra-State supply of services — State tax to be paid on reverse charge basis.</title>
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    <description>The notification makes specified intra state supplies of services subject to reverse charge under the Puducherry GST Act, requiring the recipient to pay the whole of state tax for nine listed categories of services (including GTAs, advocates&#039; representational services, arbitral tribunals, sponsorships, certain government supplies to business entities, directors&#039; services, insurance and recovery agents, and copyright transfers to publishers), with explanatory rules on who is treated as recipient and cross references to definitions in the GST enactments.</description>
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      <description>The notification makes specified intra state supplies of services subject to reverse charge under the Puducherry GST Act, requiring the recipient to pay the whole of state tax for nine listed categories of services (including GTAs, advocates&#039; representational services, arbitral tribunals, sponsorships, certain government supplies to business entities, directors&#039; services, insurance and recovery agents, and copyright transfers to publishers), with explanatory rules on who is treated as recipient and cross references to definitions in the GST enactments.</description>
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