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of <h1>IGST Levied on Inter-State Trade, with Reverse Charge and E-commerce Operator Liabilities Under Specified Conditions</h1> The Integrated Goods and Services Tax (IGST) is levied on inter-State trade or commerce of goods and services, with rates up to 28% as recommended by the Council and notified by the Central Government. Imported goods are taxed per the Customs Tariff Act. The Central Government can specify categories of supplies subject to reverse charge, requiring recipients to pay the tax. For services supplied through electronic commerce operators, the operator is liable for tax payment. If the operator lacks a physical presence or representative in the taxable territory, they must appoint someone to handle tax obligations. Establishments in different locations are considered distinct persons for tax purposes.
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