https://www.taxtmi.com/article/detailed?id=8125 The document sets out the reverse charge framework under the CGST Act: tax may be payable by the recipient either where supplies are specifically notified for reverse charge or where a registered recipient acquires goods or services from an unregistered supplier. It lists notified goods and services attracting reverse charge (notably GTA services, legal services to business entities, arbitral tribunal services, sponsorships, specified government-supplied services, director services, insurance and recovery agent services, copyright transfers, RBI committee services, and direct selling agent services) and explains recipient-based exemptions, de minimis thresholds and notification-driven suspensions or extensions of the reverse charge obligation on purchases from unregistered persons. en-us Fri, 17 Aug 2018 06:35:40 +0530 Fri, 17 Aug 2018 06:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8125 The document sets out the reverse charge framework under the CGST Act: tax may be payable by the recipient either where supplies are specifically notified for reverse charge or where a registered recipient acquires goods or services from an unregistered supplier. It lists notified goods and services attracting reverse charge (notably GTA services, legal services to business entities, arbitral tribunal services, sponsorships, specified government-supplied services, director services, insurance and recovery agent services, copyright transfers, RBI committee services, and direct selling agent services) and explains recipient-based exemptions, de minimis thresholds and notification-driven suspensions or extensions of the reverse charge obligation on purchases from unregistered persons. Articles Goods and Services Tax - GST Fri, 17 Aug 2018 06:35:40 +0530 https://www.taxtmi.com/article/detailed?id=8125