Section 9 - Levy and collection

Goods and services tax levy imposes tax on intra State supplies and enables reverse charge and e commerce operator liability.

A Bihar goods and services tax is levied on intra State supplies of goods or services (excluding alcohol for human consumption) at notified rates not exceeding twenty per cent., with value determined under section 15 and collection in the prescribed manner. The Government may notify deferred commencement for certain petroleum and aviation fuels. Notifications can place tax liability on the recipient under reverse charge, and registered recipients must pay tax where the supplier is unregistered. Electronic commerce operators can be made liable for tax on specified supplies through them, and absent physical presence or representative they must appoint a person in the taxable territory to pay tax.