https://www.taxtmi.com/manuals?id=3173 Reverse charge liability for legal services is imposed on the business entity that receives those services within the taxable territory; a litigant, applicant or petitioner located in the taxable territory is specifically treated as the recipient for this purpose, aligning the notification's recipient-focused rule with the Finance Act's statutory definition of business entity as any person ordinarily carrying on industry, commerce, business or profession. en-us Thu, 05 Oct 2023 14:37:00 +0530 Fri, 29 Nov 2024 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3173 Reverse charge liability for legal services is imposed on the business entity that receives those services within the taxable territory; a litigant, applicant or petitioner located in the taxable territory is specifically treated as the recipient for this purpose, aligning the notification's recipient-focused rule with the Finance Act's statutory definition of business entity as any person ordinarily carrying on industry, commerce, business or profession. Manuals GST Thu, 05 Oct 2023 14:37:00 +0530 https://www.taxtmi.com/manuals?id=3173