Central GST levy and reverse charge framework govern intra-State supplies, electronic commerce operators, and notified recipient liability. Central goods and services tax is levied on intra-State supplies of goods or services or both, subject to specified exclusions, on the value determined under section 15 and at notified rates within the prescribed ceiling, and is collected in the manner prescribed from the taxable person. The provision also permits reverse charge liability for specified supplies, and for specified registered persons receiving notified supplies from unregistered suppliers. Tax on certain services supplied through an electronic commerce operator may be paid by the operator, with special rules where the operator has no physical presence or representative 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.
Central GST levy and reverse charge framework govern intra-State supplies, electronic commerce operators, and notified recipient liability.
Central goods and services tax is levied on intra-State supplies of goods or services or both, subject to specified exclusions, on the value determined under section 15 and at notified rates within the prescribed ceiling, and is collected in the manner prescribed from the taxable person. The provision also permits reverse charge liability for specified supplies, and for specified registered persons receiving notified supplies from unregistered suppliers. Tax on certain services supplied through an electronic commerce operator may be paid by the operator, with special rules where the operator has no physical presence or representative in the taxable territory.
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