Levy of state GST on intra state supplies with reverse charge and e commerce operator payment obligations for notified categories. State GST is levied on intra state supplies of goods or services (excluding alcoholic liquor) on value determined under law and at government notified rates, payable by the taxable person; petroleum products are taxable from a notified date. The Government may notify supplies subject to reverse charge, making recipients liable, and supplies from unregistered suppliers to registered persons attract reverse charge. Electronic commerce operators may be made liable for tax on specified services supplied through them, and absent physical presence they must have a local representative or appointee to discharge tax liability.