Section 9 - Levy and collection.

Levy of Jharkhand goods and services tax on intra State supplies with recipient and e commerce reverse charge obligations.

The Jharkhand goods and services tax is levied on all intra State supplies of goods or services with value determined under valuation rules and rates notified by the Government on the Council's recommendation; tax is collected and paid by the taxable person. The Government may notify specified supplies to attract reverse charge, making the recipient liable, apply reverse charge where the supplier is unregistered, and require electronic commerce operators (or their local appointees/representatives) to pay tax on supplies made through them.