GST levy on intra State supplies imposes supplier liability and enables reverse charge and e commerce operator payment obligations.

A tax called the Telangana goods and services tax is levied on all intra State supplies of goods or services, excluding alcoholic liquor for human consumption, on value determined under section 15 and at rates notified by the Government. The statute empowers the Government to notify the date for specified petroleum products and to require payment of tax by recipients under reverse charge, by registered recipients for supplies from unregistered suppliers, and by the electronic commerce operator for certain services supplied through it, with local representative or appointee liability where the operator lacks presence.

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