Levy of Manipur GST establishes reverse charge and e-commerce operator tax liabilities on intra State supplies.

Levy of a State goods and services tax applies to all intra State supplies of goods or services, excluding alcoholic liquor, with tax calculated on value determined under the Act and rates notified by government. A reverse charge regime makes recipients liable where notified or where supplies come from unregistered suppliers, and specified intra State services supplied through an electronic commerce operator are taxable on the operator, including obligations for a local representative or appointee when no physical presence exists.

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