Section 9 - Levy and collection.

Levy of Rajasthan GST on intra State supplies imposes supplier, recipient and e commerce operator liabilities under reverse charge rules.

Levy of Rajasthan GST applies to intra State supplies (excluding alcoholic liquor), determined on prescribed value and collected at rates not exceeding twenty per cent; levy on specified petroleum and aviation fuels is payable from notified dates. The Government may notify categories of supplies where tax is payable by the recipient on reverse charge, and supplies from unregistered suppliers to registered persons require the recipient to pay tax on reverse charge with all Act provisions applying to that recipient. For specified services supplied through digital platforms, the electronic commerce operator may be made liable as the supplier, and absent local presence must have a representative or appointee to pay tax.