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of <h1>Section 9 Mandates State Tax on Intra-State Supplies; Reverse Charge for Certain Supplies; E-commerce Operators Liable</h1> Section 9 of the Maharashtra Goods and Services Tax Act, 2017, mandates the levy of a state tax on all intra-state supplies of goods and services, excluding alcoholic liquor for human consumption, at rates up to 20% as determined by the government. Petroleum products will be taxed from a date specified by the government. Certain supplies may require the recipient to pay the tax on a reverse charge basis. For services provided through electronic commerce operators, the operator is liable for tax payment. If the operator lacks a physical presence or representative, they must appoint someone in the taxable territory to fulfill tax obligations.
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