https://www.taxtmi.com/article/detailed?id=8555 Specified service categories attract the reverse charge mechanism, making the recipient in the taxable territory liable for GST instead of the supplier. The enumerated items pair particular suppliers (e.g., GTA not paying central tax, individual advocates, arbitral tribunals, sponsors, directors, insurance agents, recovery agents, authors/composers, overseas committee members, importers, foreign carriers, government lessors, business facilitators/agents, security service providers) with designated recipients (various business entities, banks, insurers, importers, registered persons), and include special rules and exclusions such as deemed freight valuation for vessel transport and exceptions for certain government or composition-scheme recipients. en-us Fri, 21 Jun 2019 14:08:35 +0530 Fri, 21 Jun 2019 14:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8555 Specified service categories attract the reverse charge mechanism, making the recipient in the taxable territory liable for GST instead of the supplier. The enumerated items pair particular suppliers (e.g., GTA not paying central tax, individual advocates, arbitral tribunals, sponsors, directors, insurance agents, recovery agents, authors/composers, overseas committee members, importers, foreign carriers, government lessors, business facilitators/agents, security service providers) with designated recipients (various business entities, banks, insurers, importers, registered persons), and include special rules and exclusions such as deemed freight valuation for vessel transport and exceptions for certain government or composition-scheme recipients. Articles Goods and Services Tax - GST Fri, 21 Jun 2019 14:08:35 +0530 https://www.taxtmi.com/article/detailed?id=8555