Notifies the categories of supply of services on reverse charge basis.

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..... of State tax leviable under section 9 of the said Meghalaya Goods and Service Tax Act , shall he paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1. Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or (b) any society registered under th .....

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..... 2. Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such 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. An individual advocate including a senior advocate or firm of advocates. Any business entity located in the taxable territory. 3. Services supplied by an arbitral tribunal to a business entity An arbitral tribunal. .....

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..... n insurance business. An insurance agent Any person carrying on insurance business, located in the taxable territory. 8. Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. A recovery agent A banking company or a financial institution or a non-banking financial company, located in the taxable territory. 9. Supply of services by an author, music composer, Photographer 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) of section 13 of the Copyright Act, 1957 r .....

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