This notification specifies categories of services liable to IGST under reverse charge, including services received from non-taxable territory, GTA services, legal services by advocates, services by arbitral tribunals, sponsorship services, services by Government to business entities, director’s services, insurance agents, recovery agents and ocean freight services. The recipient is made liable to pay IGST.

Issued for earlier notification?
No — this is the principal IGST reverse charge notification.