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<h1>Reverse Charge: Recipient Liable for CGST/SGST on Specified Goods and Services as per Act's Provisions</h1> The Central/State Goods and Services Tax (CGST/SGST) is imposed on all intra-State supplies of goods and services at rates specified in the Act's Schedule. The tax must be paid by every taxable person as per the Act's provisions. However, the government may specify certain goods or services for which the tax is payable on a reverse charge basis, meaning the recipient of such goods or services is responsible for paying the tax. All provisions of the Act apply to the recipient as if they were the liable party for the tax payment.