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of <h1>CGST/SGST Act: Tax on Intra-State Supplies, Reverse Charge on Specified Goods, E-commerce Operators' Tax Responsibilities</h1> The Central/State Goods and Services Tax Act, 2016, mandates the levy of CGST/SGST on intra-State supplies of goods and services, with rates not exceeding fourteen percent, as notified by the government upon the Council's recommendation. Taxable persons must pay the CGST/SGST per the Act's provisions. The government may specify goods and services subject to reverse charge, requiring the recipient to pay the tax. Additionally, electronic commerce operators must pay tax on services supplied through their platforms. If lacking a physical presence or representative in the taxable territory, they must appoint someone to fulfill tax obligations.
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