Services and persons under reverse charge :
Section 9(3) of CGST Act reads as follows —
The Central or a State Government may, on the recommendation of the Council, by notification, specify categories of supply of goods or services or both the tax on which is payable on reverse charge basis and the tax thereon shall be paid by the recipient of such goods or services or both and all the provisions of this Act or services or both.
Identical provision has been made in section 5(3) of IGST Act, in respect of IGST.