Central/State Goods and Services Tax applies to intra State supplies; liability normally on taxable persons, reverse charge where specified. Levy of a Central/State Goods and Services Tax on intra State supplies is imposed at prescribed rates, with collection and payment governed by the Act. The CGST/SGST is payable by every taxable person under the Act. The Government may, on the Council's recommendation and by notification, specify supply categories for payment on a reverse charge basis, making the recipient the person liable and subject to all Act provisions as if originally liable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central/State Goods and Services Tax applies to intra State supplies; liability normally on taxable persons, reverse charge where specified.
Levy of a Central/State Goods and Services Tax on intra State supplies is imposed at prescribed rates, with collection and payment governed by the Act. The CGST/SGST is payable by every taxable person under the Act. The Government may, on the Council's recommendation and by notification, specify supply categories for payment on a reverse charge basis, making the recipient the person liable and subject to all Act provisions as if originally liable.
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