Section 9 - Levy and collection.

GST levy on intra State supplies: recipient reverse charge and e commerce operator liability ensure tax payment and collection.

A State goods and services tax is levied on intra State supplies with value determined under the Ordinance and rates notified by the Government on Council recommendation. The Government may notify that certain supplies are subject to reverse charge so the recipient is liable and all Ordinance provisions apply to them; supplies from unregistered suppliers to registered persons are chargeable on the recipient. The Government may also notify services supplied through electronic commerce operators to be taxable on the operator, and where such operators lack a local presence a local representative or appointed person is liable to pay tax.