Section 9 of CGST Act 2017: Levy and Collection
(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.
(4) The central tax in
respect of the supply of taxable goods or services or both by a supplier, who
is not registered, to a registered person shall be paid by such person on
reverse charge basis as the recipient 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.
(5) The Government may,
on the recommendations of the Council, by notification, specify categories of
services the tax on intra-State supplies of which shall be paid by the
electronic commerce operator if such services are supplied through it, and all
the provisions of this Act shall apply to such electronic commerce operator as
if he is the supplier liable for paying the tax in relation to the supply of
such services:
Provided that where an
electronic commerce operator does not have a physical presence in the taxable
territory, any person representing such electronic commerce operator for any
purpose in the taxable territory shall be liable to pay tax:
Provided further that
where an electronic commerce operator does not have a physical presence in the
taxable territory and also he does not have a representative in the said
territory, such electronic commerce operator shall appoint a person in the
taxable territory for the purpose of paying tax and such person shall be liable
to pay tax.
0 comments: