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    <description>Union territory tax is levied on all intra-State supplies of goods or services or both, except specified alcoholic liquor-related supplies, on the value determined under section 15 of the Central Goods and Services Tax Act and at rates notified on the recommendations of the Council. The levy on petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel applies from a notified date. Tax may also be made payable on reverse charge basis by the recipient, and certain services supplied through an electronic commerce operator may be taxed through the operator or its local representative.</description>
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      <description>Union territory tax is levied on all intra-State supplies of goods or services or both, except specified alcoholic liquor-related supplies, on the value determined under section 15 of the Central Goods and Services Tax Act and at rates notified on the recommendations of the Council. The levy on petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel applies from a notified date. Tax may also be made payable on reverse charge basis by the recipient, and certain services supplied through an electronic commerce operator may be taxed through the operator or its local representative.</description>
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