Wbo is liable to Pay GST

As you would know, GST is a double collect with the Center and States at the same time imposing duty on a typical assessment base. GST imposed by the Center on intra-State supply of merchandise or administrations would be known as the Central Tax, while GST exacted by the States and Union Territories would be known as the State Tax/UT Tax individually. 

In the event that a result of administration is provided inside the State or Union Territory i.e. Intra-State supply, both the Central assessment and State Tax/UT Tax would apply while if there should arise an occurrence of Inter-State supply, IGST (Integrated GST) should be paid which is comparable to Central GST + State GST. Be that as it may, there is no distinction of rates. What does this mean? In basic terms, aside from terminology, the aggregate rate of assessment might continue as before whether a supply is made inside or outside the State

• Generally Supplier of goods and services who needs to be a taxable person.

• Recipient of goxls or services under RCM in specified cases (Imports and other notified supplies).

• Tax deductor or Tax collector in specific cases (Government and E-Commerce Operator).