State GST levy establishes taxpayer liability, reverse charge application and e commerce operator tax responsibility.

State GST is levied on intra State supplies of goods and services (excluding alcoholic liquor for human consumption) at rates notified on the Council's recommendation, payable by the taxable person. The law permits notification of specified petroleum products for taxation from a notified date. It authorises notification of supplies subject to reverse charge, making recipients liable, and requires electronic commerce operators to pay tax on notified services supplied through them, with local representatives or appointed persons liable if the operator lacks presence.

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