Reverse charge mechanism shifts GST liability to recipients or e commerce operators for specified intra State supplies.

Levy creates the Assam goods and services tax on intra State supplies, excluding alcoholic liquor, with rates notified by Government; tax on specified fuels applies from notified dates. The Act implements a reverse charge mechanism making recipients liable where notified or where suppliers are unregistered, and places liability on electronic commerce operators for notified services supplied through them, including representative or appointee liability where operators lack local presence.

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