TMI BlogLevy and collection.X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply 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 forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person: Provided that the integrated tax on goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such 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 the supply of such goods or services or both. 1 [ (4) The Government may, on the recommendations of the Council, by notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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