Levy of goods and services tax: reverse charge and e commerce operator liability clarified for intra State supplies. Levy of Nagaland goods and services tax applies to intra State supplies (excluding alcoholic liquor for human consumption), with value under section 15 ... Summary
Levy of goods and services tax: reverse charge and e commerce operator liability clarified for intra State supplies.
Levy of Nagaland goods and services tax applies to intra State supplies (excluding alcoholic liquor for human consumption), with value under section 15 and rates notified by the Government on Council recommendations. The Act provides a reverse charge mechanism: notified categories may render the recipient liable; supplies from unregistered suppliers to registered recipients are payable by the recipient. Electronic commerce operators can be made liable for tax on specified services supplied through them, and absent physical presence the operator's local representative or an appointed person in the taxable territory must pay tax.
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