Section 2(98) in The U.P. Goods and Services Tax Act, 2017
(98)"reverse charge" means the liability to pay tax by the recipient of Act no. supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act , 2017;
