Integrated Goods and Services Tax levy on inter State supplies: taxable person payment, reverse charge and specified exemptions. A statutory levy of Integrated Goods and Services Tax applies to supplies in the course of inter State trade or commerce at rates in the Schedule, payable by every taxable person. The Central Government may notify categories subject to reverse charge, making the recipient liable and subject to all Act provisions, and may, subject to conditions, notify specified supplies as exempt under a Schedule.