GST levy on intra State supplies with reverse charge and electronic commerce operator liability for notified services.

Arunachal Pradesh imposes a State GST on intra State supplies of goods and services (excluding alcoholic liquor), with value determined under the Act and rates to be notified within a statutory ceiling; specified petroleum and aviation fuels are taxable from a notified date. The Government may notify supplies subject to reverse charge so recipients are liable as if suppliers, and recipients of supplies from unregistered suppliers are liable on reverse charge. Electronic commerce operators may be treated as suppliers for notified services and, if lacking physical presence, their representative or an appointed territorial person must discharge the tax.

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