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<h1>Central GST Act 2017: Central Tax on Intra-State Supplies, Reverse Charge Mechanism, E-commerce Compliance Requirements</h1> The Central Goods and Services Tax Act, 2017, mandates a central tax on intra-State supplies of goods and services, excluding alcoholic liquor for human consumption and certain alcohol used in its manufacture. The tax rate, not exceeding 20%, is determined by the government based on Council recommendations. Tax on petroleum products will be levied from a notified date. The Act allows for reverse charge mechanisms, where the recipient or electronic commerce operators, instead of the supplier, pay the tax. E-commerce operators without a physical presence must appoint a representative to fulfill tax obligations.