https://www.taxtmi.com/acts?id=23906 Central goods and services tax is levied on intra-State supplies of goods or services or both, subject to specified exclusions, on the value determined under section 15 and at notified rates within the prescribed ceiling, and is collected in the manner prescribed from the taxable person. The provision also permits reverse charge liability for specified supplies, and for specified registered persons receiving notified supplies from unregistered suppliers. Tax on certain services supplied through an electronic commerce operator may be paid by the operator, with special rules where the operator has no physical presence or representative in the taxable territory. en-us Mon, 27 Mar 2017 16:54:09 +0530 Thu, 25 Jun 2026 15:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23906 Central goods and services tax is levied on intra-State supplies of goods or services or both, subject to specified exclusions, on the value determined under section 15 and at notified rates within the prescribed ceiling, and is collected in the manner prescribed from the taxable person. The provision also permits reverse charge liability for specified supplies, and for specified registered persons receiving notified supplies from unregistered suppliers. Tax on certain services supplied through an electronic commerce operator may be paid by the operator, with special rules where the operator has no physical presence or representative in the taxable territory. Act-Rules GST Mon, 27 Mar 2017 16:54:09 +0530 https://www.taxtmi.com/acts?id=23906