Levy of GST: taxability on intra State supplies with recipient or e commerce operator liable where notifications apply. Levy of a Central/State Goods and Services Tax applies to all intra State supplies with tax payable by every taxable person as prescribed; rates are notified by the government on Council recommendation. Notification may shift liability to the recipient under reverse charge or to electronic commerce operators for services supplied through them, and rules address situations where such operators lack physical presence by imposing liability on a representative or an appointed person in the taxable territory.
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.
Levy of GST: taxability on intra State supplies with recipient or e commerce operator liable where notifications apply.
Levy of a Central/State Goods and Services Tax applies to all intra State supplies with tax payable by every taxable person as prescribed; rates are notified by the government on Council recommendation. Notification may shift liability to the recipient under reverse charge or to electronic commerce operators for services supplied through them, and rules address situations where such operators lack physical presence by imposing liability on a representative or an appointed person in the taxable territory.
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