Integrated goods and services tax levy on inter-State supplies, reverse charge mechanisms, and electronic commerce operator liability Integrated goods and services tax is levied on all inter-State supplies of goods or services or both, subject to specified exclusions, on the value determined under the Central Goods and Services Tax Act and at rates notified by the Government. The levy and collection also extend to imported goods under the Customs Tariff Act. The Government may notify supplies and classes of registered persons on which tax is payable on reverse charge basis, and may require electronic commerce operators, or their representatives or appointed persons, to pay tax on specified inter-State services.
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Integrated goods and services tax levy on inter-State supplies, reverse charge mechanisms, and electronic commerce operator liability
Integrated goods and services tax is levied on all inter-State supplies of goods or services or both, subject to specified exclusions, on the value determined under the Central Goods and Services Tax Act and at rates notified by the Government. The levy and collection also extend to imported goods under the Customs Tariff Act. The Government may notify supplies and classes of registered persons on which tax is payable on reverse charge basis, and may require electronic commerce operators, or their representatives or appointed persons, to pay tax on specified inter-State services.
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