Integrated Goods and Services Tax applies to inter state supplies and may impose reverse charge and e commerce operator liability. The Act levies an Integrated Goods and Services Tax on all inter State supplies of goods and services at rates notified by the Central Government on Council recommendation and payable by every taxable person; imports are charged at customs. The Central Government may notify supplies under the reverse charge mechanism, rendering recipients liable, and may make electronic commerce operators liable for tax on services supplied through them, with representative or appointed persons liable where the operator lacks physical presence.