Section 7 - Levy and collection.

Union territory tax levy on intra State supplies, with reverse charge rules and e commerce operator payment obligations.

Levy of a Union territory tax applies to intra State supplies of goods and services (with specified exclusions), assessed under the Central Act and notified at rates not exceeding twenty per cent; certain petroleum products are levy deferred until notified. The Central Government may notify supplies taxable on reverse charge, making recipients liable, and may require registered recipients to pay for supplies from unregistered suppliers. Electronic commerce operators supplying specified services through their platforms are liable to pay the tax, and where they lack physical presence must have a representative or appoint a person in the taxable territory to discharge tax liabilities.