https://www.taxtmi.com/article/detailed?id=11535 Levy and collection of Integrated Tax applies to inter State supplies and imports, with valuation and point of charge tied to customs provisions. Notification powers create reverse charge liability on recipients and impose payment duties on electronic commerce operators, including representative appointment where no physical presence exists. Place of supply and customs frontier rules determine when warehoused or cross border transactions attract integrated tax, as illustrated by multiple advance ruling examples. en-us Sat, 24 Jun 2023 10:18:56 +0530 Sat, 24 Jun 2023 10:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11535 Levy and collection of Integrated Tax applies to inter State supplies and imports, with valuation and point of charge tied to customs provisions. Notification powers create reverse charge liability on recipients and impose payment duties on electronic commerce operators, including representative appointment where no physical presence exists. Place of supply and customs frontier rules determine when warehoused or cross border transactions attract integrated tax, as illustrated by multiple advance ruling examples. Articles Goods and Services Tax - GST Sat, 24 Jun 2023 10:18:56 +0530 https://www.taxtmi.com/article/detailed?id=11535