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    <description>A registered trust that makes taxable supplies is a business entity for GST; when it receives legal services from an individual advocate or a firm of advocates, GST is payable by the trust under the reverse charge mechanism. Sponsorship services invoke reverse charge only if the recipient is a body corporate or a partnership firm located in the taxable territory. Voluntary registration, turnover thresholds and the supplier&#039;s invoice treatment may alter the practical application and require reference to the exemption notification.</description>
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      <description>A registered trust that makes taxable supplies is a business entity for GST; when it receives legal services from an individual advocate or a firm of advocates, GST is payable by the trust under the reverse charge mechanism. Sponsorship services invoke reverse charge only if the recipient is a body corporate or a partnership firm located in the taxable territory. Voluntary registration, turnover thresholds and the supplier&#039;s invoice treatment may alter the practical application and require reference to the exemption notification.</description>
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