Goods and Services Tax on intra State supplies with notified rates and reverse charge obligations for recipients and e commerce operators. A Goods and Services Tax is levied on intra State supplies (excluding alcoholic liquor for human consumption) at rates notified by the Government on the Council's recommendation and collected as prescribed, payable by the taxable person; specified petroleum products and aviation turbine fuel are taxable from notified dates. The Government may notify supplies subject to reverse charge, making the recipient liable, requires recipients to pay tax for supplies from unregistered suppliers, and may make electronic commerce operators liable for tax on notified services, with representative or appointed persons liable where the operator lacks presence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Goods and Services Tax on intra State supplies with notified rates and reverse charge obligations for recipients and e commerce operators.
A Goods and Services Tax is levied on intra State supplies (excluding alcoholic liquor for human consumption) at rates notified by the Government on the Council's recommendation and collected as prescribed, payable by the taxable person; specified petroleum products and aviation turbine fuel are taxable from notified dates. The Government may notify supplies subject to reverse charge, making the recipient liable, requires recipients to pay tax for supplies from unregistered suppliers, and may make electronic commerce operators liable for tax on notified services, with representative or appointed persons liable where the operator lacks presence.
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