Levy of intra State GST establishes taxable person liability, with reverse charge rules and e commerce operator payment obligations. A levy of Karnataka GST applies to intra State supplies (excluding alcoholic liquor), with value under section 15 and rates not exceeding twenty per cent, payable by the taxable person. The Government may notify supplies subject to reverse charge so recipients are treated as the person liable; supplies from unregistered suppliers to registered persons are on reverse charge. Electronic commerce operators can be made liable for tax on services supplied through them, and absent physical presence the operator's representative or an appointed person in the taxable territory is liable.