Section 9 - Levy and collection.

GST levy on intra-State supplies imposes reverse-charge obligations and e commerce operator liability for specified supplies.

West Bengal GST applies to intra State supplies of goods or services (excluding alcoholic liquor for human consumption) on value under section 15 at government notified rates; tax on certain petroleum products and ATF commences by notification. The Government may notify supplies taxable on a reverse charge basis, making the recipient liable, including where a registered person receives supplies from an unregistered supplier. For specified services provided through electronic commerce, the electronic commerce operator may be liable as supplier, and where absent locally, a representative or appointed person in the territory must pay the tax.