In general the suppliers of goods and/or service are liable to pay GST. However, there are conditions specified under the law for making recipient of goods and/or services or the third party liable for payment.
Following are the category of person/entities who are liable to pay IGST:
a. Inter-State Supplier of taxable goods and/or services. It would include supply to or from SEZ unit or developer, exports and imports of goods, import of Services, when the supplier of service is in India 4 place of supply is outside India.
b. Recipients of inward inter-state supply of goods and/or services who are notified by the govt. for payment of tax on reverse charge basis in inter-State supply.
c. Recipients of inward inter-state supply of goods and/or services from unregistered person.
d. E-commerce operator supplying the services notified by government
e. Representative of an e-commerce entity who does not havlace of business in taxable territory.