Levy and collection - Section 7
7.
(1) Subject to the provisions of sub-section (2), there
shall be levied a tax called the Union territory tax on all intra-State
supplies of goods or services or both, except on 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 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 supply of petroleum
crude, high speed diesel, motor spirit (commonly known as petrol), natural gas
and aviation turbine fuel shall be levied with effect from such date as may be
notified by the Central Government on the recommendations of the Council.
(3) The Central Government may, on the recommendations of
the Council, by notification, specify categories of supply 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.
(4) The Union territory tax in respect of the supply of
taxable goods or services or both by a supplier, who is not registered, to a
registered person shall be paid by such person on reverse charge basis as the
recipient 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.
(5) The Central Government may, on the recommendations of
the Council, by notification, specify categories of services the tax on
intra-State supplies of which shall be paid by the electronic commerce operator
if such services are supplied through it, and all the provisions of this Act
shall apply to such electronic commerce operator as if he is the supplier
liable for paying the tax in relation to the supply of such services:
Provided further that where an electronic commerce operator
does not have a physical presence in the taxable territory 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.