Section 9 - Levy and collection.

State GST on intra State supplies with reverse charge and e commerce operator tax obligations defined.

The Act levies Chhattisgarh goods and services tax on intra State supplies of goods or services, excluding alcoholic liquor for human consumption, with rates to be notified; certain petroleum products' taxation is to commence by separate notification. The instrument prescribes a reverse charge mechanism allowing notification of recipient liable supplies and makes registered recipients liable for tax on supplies from unregistered suppliers; it also renders electronic commerce operators liable for tax on specified services supplied through them, with local representatives or appointed persons required to pay where the operator lacks presence.