Section 5 - Levy and collection.

Integrated tax on inter State supplies: levied on notified values with reverse charge and e commerce operator liabilities.

Integrated tax is levied on inter State supplies of goods and services and paid by the taxable person at values determined under the Central Goods and Services Tax Act and at rates notified on the Council's recommendation. Imports are taxed at the point customs duties are levied. The Government may notify supplies subject to reverse charge by the recipient and may require specified registered recipients to pay reverse charge for supplies from unregistered suppliers. The Government may also require electronic commerce operators to pay tax for services supplied through them, with local representatives or appointed agents liable where the operator lacks local presence.