Levy and Collection It will be levied exception the supply of alcoholic liquor for human consumption
Integrated tax on goods imported into India shall be levied and collected as per section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962The 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 basisIntegrated tax on the supply of petroleum crude, high speed diesel, motor spirit , natural gas and aviation turbine fuel shall be levied when notified by the Government on the recommendations of the CouncilThe Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operatorUnder reverse charge, 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 bothIt will be levied on the value determined under section 15 of CGST Act and not exceeding 40%...