Levy of State GST: reverse charge and e commerce operator liability imposed for notified intra State supplies. A State goods and services tax is levied on intra State supplies, with rates notified by the Government on the Council's recommendation and certain exclusions and notified commencement dates for specified petroleum products. The Government may notify categories of supplies taxable under the reverse charge mechanism, rendering recipients liable and subject to all Act provisions, and may designate services supplied through an electronic commerce operator as taxable to the operator, with local representative or appointee liability where the operator lacks territorial 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.
Levy of State GST: reverse charge and e commerce operator liability imposed for notified intra State supplies.
A State goods and services tax is levied on intra State supplies, with rates notified by the Government on the Council's recommendation and certain exclusions and notified commencement dates for specified petroleum products. The Government may notify categories of supplies taxable under the reverse charge mechanism, rendering recipients liable and subject to all Act provisions, and may designate services supplied through an electronic commerce operator as taxable to the operator, with local representative or appointee liability where the operator lacks territorial presence.
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