Section 9 of CGST Act,2017 - Levy and collection

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 thecentral goods and services tax on all intra-State supplies of goods or services or both, excepton the supply of alcoholic liquor for human consumption, on the value determined undersection 15 and at such rates, not exceeding twenty per cent., as may be notified by theGovernment on the recommendations of the Council and collected in such manner as may beprescribed 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 effectfrom such date as may be notified by the Government on the recommendations of theCouncil. (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 onreverse charge basis by the recipient of such goods or services or both and all the provisionsof this Act shall apply to such recipient as if he is the person liable for paying the tax inrelation to the supply of such goods or services or both.

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CHAPTER III

LEVY AND COLLECTION OF TAX

Chapter III of the CGST Act,2017 covers five sections relating toLEVY AND COLLECTION OF TAXunderGST. All these sections from the CGST Act,2017 are available for your ready reference. Section 7 :Scope ofsupply Section 8 :Tax liabilityon compositeand mixedsupplies Section 9 :Levy andcollection Section 10 :Compositionlevy Section 11 :Power tograntexemptionfrom tax

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