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    <title>The rate of GST on Goods Transport agency services under reverse charge mechanism</title>
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    <description>Goods Transport Agency services are subject to GST under the reverse charge mechanism with the tax liability placed on the recipient; security services have also been brought within reverse charge by notification. The reverse charge concept places the obligation to pay tax on the recipient, and the Government may notify categories of supplies liable to reverse charge so that all statutory provisions apply to the recipient as the person liable to pay tax.</description>
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      <description>Goods Transport Agency services are subject to GST under the reverse charge mechanism with the tax liability placed on the recipient; security services have also been brought within reverse charge by notification. The reverse charge concept places the obligation to pay tax on the recipient, and the Government may notify categories of supplies liable to reverse charge so that all statutory provisions apply to the recipient as the person liable to pay tax.</description>
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      <law>GST</law>
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