GST levy on intra state supplies with reverse charge and e commerce operator liability for specified services to registered recipients.

Odisha levies state GST on intra State supplies (excluding alcoholic liquor) assessed on value under the Act and at rates notified by the Government within a statutory ceiling; notifications may phase in certain petroleum and aviation fuels. The Act imposes reverse charge liability where notified, requires registered recipients to pay tax on supplies from unregistered suppliers, and makes electronic commerce operators liable for specified services supplied through them, with representatives or appointed persons in the taxable territory responsible when the operator lacks presence.

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