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    <description>Reverse charge mechanism applies to purchases of specified goods from unregistered suppliers, making the notified registered recipients liable to pay GST; a central notification places the RCM provision into effect from the stated effective date. However, the detailed lists of specific goods, services, and classes of registered persons required to discharge tax under RCM remain unpublished, so taxpayers must await those notifications to determine whether particular acquisitions fall within the notified scope.</description>
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      <description>Reverse charge mechanism applies to purchases of specified goods from unregistered suppliers, making the notified registered recipients liable to pay GST; a central notification places the RCM provision into effect from the stated effective date. However, the detailed lists of specific goods, services, and classes of registered persons required to discharge tax under RCM remain unpublished, so taxpayers must await those notifications to determine whether particular acquisitions fall within the notified scope.</description>
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