Section 9 of CGST Act,2017 – Levy and collection
Section 9 of CGST Act,2017 from bare act : –
(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services 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 and at such rates, not exceeding twenty 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.
(2) The central 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 Government on the recommendations of the Council.
(3) The 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.
LEVY AND COLLECTION OF TAX
Chapter III of the CGST Act,2017 covers five sections relating to LEVY AND COLLECTION OF TAX under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 7 : Scope of supply
Section 8 : Tax liability on composite and mixed supplies
Section 9 : Levy and collection
Section 10 : Composition levy
Section 11 : Power to grant exemption from tax