GST levy on intra State supplies establishes supplier liability and enables reverse charge and e commerce operator tax obligations. Levy and collection of Madhya Pradesh GST applies to all intra State supplies of goods or services, excluding alcoholic liquor for human consumption, at Government notified rates not exceeding twenty per cent and payable by the taxable person. The Government may notify specific effective dates for certain petroleum products and prescribe collection procedures.
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Provisions expressly mentioned in the judgment/order text.
GST levy on intra State supplies establishes supplier liability and enables reverse charge and e commerce operator tax obligations.
Levy and collection of Madhya Pradesh GST applies to all intra State supplies of goods or services, excluding alcoholic liquor for human consumption, at Government notified rates not exceeding twenty per cent and payable by the taxable person. The Government may notify specific effective dates for certain petroleum products and prescribe collection procedures.
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