Levy of goods and services tax: reverse charge and e commerce operator liability clarified for intra State supplies. Levy of Nagaland goods and services tax applies to intra State supplies (excluding alcoholic liquor for human consumption), with value under section 15 and rates notified by the Government on Council recommendations. The Act provides a reverse charge mechanism: notified categories may render the recipient liable; supplies from unregistered suppliers to registered recipients are payable by the recipient. Electronic commerce operators can be made liable for tax on specified services supplied through them, and absent physical presence the operator's local representative or an appointed person in the taxable territory must pay tax.
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.
Levy of goods and services tax: reverse charge and e commerce operator liability clarified for intra State supplies.
Levy of Nagaland goods and services tax applies to intra State supplies (excluding alcoholic liquor for human consumption), with value under section 15 and rates notified by the Government on Council recommendations. The Act provides a reverse charge mechanism: notified categories may render the recipient liable; supplies from unregistered suppliers to registered recipients are payable by the recipient. Electronic commerce operators can be made liable for tax on specified services supplied through them, and absent physical presence the operator's local representative or an appointed person in the taxable territory must pay tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
