Section 9 - Levy and collection.

Levy of state GST on intra State supplies with reverse charge and e commerce operator liability clarified.

The Act levies a State goods and services tax on intra State supplies (excluding alcoholic liquor for human consumption) at Government notified rates, with certain petroleum and aviation fuels subject to notified commencement dates. It prescribes reverse charge liability where the Government notifies recipient paid categories and where supplies are made by unregistered suppliers to registered recipients, and imposes tax liability on electronic commerce operators for notified services supplied through them, including obligations for in State representatives or appointed persons when the operator lacks physical presence.