https://www.taxtmi.com/acts?id=23906 The provision levies the central goods and services tax on intra State supplies, excluding alcoholic liquor for human consumption and certain alcohol products, with value under the valuation provision and rates to be notified. It defers levy on specified petroleum products to a notified date. The statute authorises notification of supplies taxable on a reverse charge basis payable by recipients, including a notified class of registered persons receiving from unregistered suppliers, and authorises notification making electronic commerce operators liable for tax on services supplied through them, with representatives or appointed persons liable where operators lack presence in the taxable territory. en-us Mon, 27 Mar 2017 16:54:09 +0530 Sat, 04 Oct 2025 13:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23906 The provision levies the central goods and services tax on intra State supplies, excluding alcoholic liquor for human consumption and certain alcohol products, with value under the valuation provision and rates to be notified. It defers levy on specified petroleum products to a notified date. The statute authorises notification of supplies taxable on a reverse charge basis payable by recipients, including a notified class of registered persons receiving from unregistered suppliers, and authorises notification making electronic commerce operators liable for tax on services supplied through them, with representatives or appointed persons liable where operators lack presence in the taxable territory. Act-Rules GST Mon, 27 Mar 2017 16:54:09 +0530 https://www.taxtmi.com/acts?id=23906