https://www.taxtmi.com/acts?id=24098 Levy of a Union territory tax applies to intra State supplies of goods and services (with specified exclusions), assessed under the Central Act and notified at rates not exceeding twenty per cent; certain petroleum products are levy deferred until notified. The Central Government may notify supplies taxable on reverse charge, making recipients liable, and may require registered recipients to pay for supplies from unregistered suppliers. Electronic commerce operators supplying specified services through their platforms are liable to pay the tax, and where they lack physical presence must have a representative or appoint a person in the taxable territory to discharge tax liabilities. en-us Mon, 27 Mar 2017 17:57:42 +0530 Mon, 30 Sep 2024 16:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24098 Levy of a Union territory tax applies to intra State supplies of goods and services (with specified exclusions), assessed under the Central Act and notified at rates not exceeding twenty per cent; certain petroleum products are levy deferred until notified. The Central Government may notify supplies taxable on reverse charge, making recipients liable, and may require registered recipients to pay for supplies from unregistered suppliers. Electronic commerce operators supplying specified services through their platforms are liable to pay the tax, and where they lack physical presence must have a representative or appoint a person in the taxable territory to discharge tax liabilities. Act-Rules GST Mon, 27 Mar 2017 17:57:42 +0530 https://www.taxtmi.com/acts?id=24098