Levy of Maharashtra goods and services tax on intra State supplies; reverse charge and e commerce operator payment rules apply. Levy of Maharashtra goods and services tax applies to all intra State supplies (excluding alcoholic liquor for human consumption) at rates notified by Government and collected from the taxable person; specified petroleum and aviation fuels may be levied from a notified date. The Government may notify supplies payable on reverse charge, making the recipient liable, including where the supplier is unregistered. The Government may also notify services supplied through an electronic commerce operator as taxable to that operator, and where the operator lacks physical presence, its representative or an appointed person in the taxable territory is liable to pay tax.