Levy on intra State supplies: tax imposed at notified rates; reverse charge and e commerce operator liabilities specified.

A tax on intra State supplies of goods or services is levied on value under section 15 and payable by the taxable person at notified rates not exceeding twenty per cent., excluding alcoholic liquor for human consumption; specified petroleum and aviation fuels are taxable from notified dates. The statute provides for reverse charge by notification, requires registered recipients to pay tax for supplies from unregistered suppliers, and makes electronic commerce operators (or their local representatives/appointed persons) liable for tax on notified services supplied through them.

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