State GST levy on intra State supplies set; reverse charge and e commerce operator liability established by notification. Imposes State GST on intra State supplies (excluding alcoholic liquor for human consumption) with value under section 15 and rates notified by the Government on Council recommendation; notifies certain petroleum and aviation fuels for levy from specified effective dates; provides that specified categories of supplies and supplies by unregistered suppliers to registered recipients are taxable on a reverse charge basis with the recipient treated as liable; and makes electronic commerce operators liable for tax on specified services supplied through them, with representative or appointed person liability where the operator lacks local presence.
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 on intra State supplies set; reverse charge and e commerce operator liability established by notification.
Imposes State GST on intra State supplies (excluding alcoholic liquor for human consumption) with value under section 15 and rates notified by the Government on Council recommendation; notifies certain petroleum and aviation fuels for levy from specified effective dates; provides that specified categories of supplies and supplies by unregistered suppliers to registered recipients are taxable on a reverse charge basis with the recipient treated as liable; and makes electronic commerce operators liable for tax on specified services supplied through them, with representative or appointed person liability where the operator lacks local presence.
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