Section 9 - Levy and collection.

GST levy applies to intra State supplies; reverse charge and e commerce operator liabilities govern payment responsibility.

Levy of Haryana Goods and Services Tax applies to intra State supplies (excluding alcoholic liquor) at notified rates on value determined under the Act. The Government may defer levy on specified petroleum products. Notifications may designate supplies taxed on reverse charge, making the recipient liable; supplies from unregistered suppliers to registered persons are taxable under reverse charge. Electronic commerce operators may be made liable for tax on services supplied through them, and where they lack physical presence or representation in the taxable territory, they must appoint a local representative who will be liable to pay the tax.