TMI BlogLevy and collection.X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent., as may be notified by the Central Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. (2) The Union territory tax on the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax. ****** Notes 1. Substituted vide Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 before it was read as (4) The Un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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