Section 9 - Levy and collection.

State GST levy applies to intra State supplies, with reverse charge provisions and e commerce operator liability clarified.

Levy of a state goods and services tax applies to all intra State supplies of goods and services, excluding alcoholic liquor for human consumption, on value determined under section 15 and at rates notified by the Government on the Council's recommendation; specified petroleum and aviation fuels may be levied from a notified date. The Act provides for reverse charge where the Government notifies categories of supplies or where an unregistered supplier supplies a registered recipient, and it makes electronic commerce operators liable for tax on specified services supplied through them, with representatives or appointees liable if no local presence exists.