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    <title>Reverse Charge Mechanism</title>
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    <description>Reverse charge applies to legal services received by a society only if the recipient is a business entity obliged to pay tax under the reverse charge mechanism; such a recipient must obtain compulsory GST registration and discharge tax. If the society/trust is a non business entity, reverse charge is not attracted and the service provider is liable under the forward charge, subject to threshold exemption. Determination depends on the society&#039;s constitution, activities, and the statutory lists of services covered by reverse charge.</description>
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      <description>Reverse charge applies to legal services received by a society only if the recipient is a business entity obliged to pay tax under the reverse charge mechanism; such a recipient must obtain compulsory GST registration and discharge tax. If the society/trust is a non business entity, reverse charge is not attracted and the service provider is liable under the forward charge, subject to threshold exemption. Determination depends on the society&#039;s constitution, activities, and the statutory lists of services covered by reverse charge.</description>
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      <law>GST</law>
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