{"id":115,"date":"2018-08-18T10:54:38","date_gmt":"2018-08-18T10:54:38","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=115"},"modified":"2018-08-18T10:54:38","modified_gmt":"2018-08-18T10:54:38","slug":"section-9-levy-and-collection-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-9-levy-and-collection-of-cgst-act-2017\/","title":{"rendered":"Section 9 Levy and collection of CGST ACT, 2017"},"content":{"rendered":"

Section 9 Levy and collection of CGST ACT, 2017<\/strong><\/p>\n

    \n
  1. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the
    \ncentral goods and services tax on all intra-State supplies of goods or services or both, except
    \non the supply of alcoholic liquor for human consumption, on the value determined under
    \nsection 15 and at such rates, not exceeding twenty per cent., as may be notified by the
    \nGovernment on the recommendations of the Council and collected in such manner as may be
    \nprescribed and shall be paid by the taxable person.
    \n(2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit
    \n(commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect
    \nfrom such date as may be notified by the Government on the recommendations of the
    \nCouncil.
    \n(3) The Government may, on the recommendations of the Council, by notification,
    \nspecify categories of supply of goods or services or both, the tax on which shall be paid on
    \nreverse charge basis by the recipient of such goods or services or both and all the provisions
    \nof this Act shall apply to such recipient as if he is the person liable for paying the tax in
    \nrelation to the supply of such goods or services or both.
    \n(4) The central tax in respect of the supply of taxable goods or services or both by a
    \nsupplier, who is not registered, to a registered person shall be paid by such person on
    \nreverse charge basis as the recipient and all the provisions of this Act shall apply to such
    \nrecipient as if he is the person liable for paying the tax in relation to the supply of such goods
    \nor services or both.
    \n(5) The Government may, on the recommendations of the Council, by notification,
    \nspecify categories of services the tax on intra-State supplies of which shall be paid by the
    \nelectronic commerce operator if such services are supplied through it, and all the provisions
    \nof this Act shall apply to such electronic commerce operator as if he is the supplier liable for
    \npaying the tax in relation to the supply of such services:
    \nProvided that where an electronic commerce operator does not have a physical presence
    \nin the taxable territory, any person representing such electronic commerce operator for any
    \npurpose in the taxable territory shall be liable to pay tax:
    \nProvided further that where an electronic commerce operator does not have a physical
    \npresence in the taxable territory and also he does not have a representative in the said
    \nterritory, such electronic commerce operator shall appoint a person in the taxable territory for
    \nthe purpose of paying tax and such person shall be liable to pay tax.<\/li>\n<\/ol>\n

     <\/p>\n

    \u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    Section 9 Levy and collection of CGST ACT, 2017 (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 … Continue reading “Section 9 Levy and collection of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/115"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=115"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/115\/revisions"}],"predecessor-version":[{"id":116,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/115\/revisions\/116"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}