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<h1>Kerala GST Ordinance 2017: State Tax on Goods and Services, Reverse Charge Mechanism, and E-commerce Provisions</h1> The Kerala Goods and Services Tax Ordinance, 2017, mandates the levy and collection of a state tax on all intra-State supplies of goods or services, excluding alcoholic liquor for human consumption. The tax rate, determined by the government based on Council recommendations, cannot exceed 20%. Specific provisions apply for petroleum products, which will be taxed from a notified date. The ordinance allows for reverse charge mechanisms, where the recipient or electronic commerce operator is liable for tax payment, especially if the supplier is unregistered or lacks a physical presence in the taxable territory. Electronic commerce operators must appoint a representative if they lack a physical presence.