Section 9 - Levy and collection.

Levy of State GST on intra State supplies sets supplier or recipient liability, including reverse charge and ecommerce operator obligations.

The State GST is levied on intra State supplies of goods or services (excluding alcoholic liquor for human consumption) at rates not exceeding the notified ceiling and is payable by the taxable person; levy on specified petroleum products is to commence from a notified date. The Government may notify supplies subject to reverse charge, making the recipient liable, and may require an electronic commerce operator to pay tax for services supplied through it, with representative or appointed person obligations where the operator lacks local presence.