Levy of goods and services tax: intra State supplies taxed, with reverse charge and e commerce operator liability applied. Levy applies to intra State supplies of goods or services except alcoholic liquor for human consumption, with tax charged on value under section 15 at rates notified by the Government on Council recommendations and payable by the taxable person. The Government may notify a commencement date for tax on specified petroleum and aviation fuels. Notifications may also specify supplies to be taxed on a reverse charge basis, making the recipient liable and subject to the Act's provisions, including where suppliers are unregistered. Electronic commerce operators can be made liable for tax on specified services supplied through them, with local representatives or appointed persons held responsible if the operator lacks presence.