Goods and Services Tax Act, 2017 State Government on the recommendations of the council shall be paid on reverse charge basis by the recipient.

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....tate tax leviable under section 9 of the said Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- ============= Document 1 इसे वेबसाईट www.govtpressmp.nic.in से भी डाउन लोड किया जा सकता है. मध्य प्रदेश क्रमांक 312] शासन सत्यमेव जयते मध्....

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....‚क 30 जून 2017 recipient of the such services as specified in column (4) of the said Table:- Table Supplier Recipient of Service SL. Category of Supply of Services No. of service (1) (2) (3) 1 Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road Goods Transport Agency (GTA) to- (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948);or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or ....

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....ly, to any business entity located in the taxable territory, including where or firm of contract for provision of such advocates. service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity. a senior advocate Services supplied by an arbitral An arbitral tribunal to a business entity. tribunal. Services provided by way of Any sponsorship to any body corporate or partnership firm. person 5 Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, - (1) renting of immovable property, Central Governme nt, ....

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.... company or a body corporate An insurance agent Services supplied by a recovery A. agent to a banking company or a recovery financial institution or a non-agent banking financial company. Any person carrying on insurance business, located in the taxable territory. A banking company or a financial institution or a non-banking financial company, located in the taxable territory. Supply of services by an author, Author or Publisher, music company, producer music composer, photograp her, artist, or the like composer, photographer, music artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1....