State GST levy and reverse charge rules assign recipient or e commerce operator responsibility for tax payment on specified supplies. A State tax called the Uttar Pradesh goods and services tax is levied on intra State supplies (excluding alcoholic liquor for human consumption), valued under section 15 and collected as prescribed at rates not exceeding the notified ceiling; taxable persons must pay it. The Government may notify specified petroleum and aviation fuels for levy from a notified date, and may notify categories where tax is payable on a reverse charge basis by recipients, including supplies from unregistered suppliers to registered persons and services supplied through electronic commerce for which the operator or its local representative/appointee is liable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State GST levy and reverse charge rules assign recipient or e commerce operator responsibility for tax payment on specified supplies.
A State tax called the Uttar Pradesh goods and services tax is levied on intra State supplies (excluding alcoholic liquor for human consumption), valued under section 15 and collected as prescribed at rates not exceeding the notified ceiling; taxable persons must pay it. The Government may notify specified petroleum and aviation fuels for levy from a notified date, and may notify categories where tax is payable on a reverse charge basis by recipients, including supplies from unregistered suppliers to registered persons and services supplied through electronic commerce for which the operator or its local representative/appointee is liable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
