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of <h1>Rajasthan GST Act 2017: State Tax on Intra-State Supplies, Reverse Charge Mechanism, and E-commerce Operator Liabilities Explained.</h1> The Rajasthan Goods and Services Tax Act, 2017, mandates a state tax on intra-State supplies of goods and services, excluding alcoholic liquor for human consumption, with rates up to 20% as notified by the government. Tax on petroleum products is effective from a date specified by the government. Certain supplies may have tax paid on a reverse charge basis by the recipient. For unregistered suppliers selling to registered persons, the recipient pays the tax. Electronic commerce operators may be liable for tax on services supplied through their platforms. If they lack a physical presence, they must appoint a representative to pay the tax.
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