LEVY AND COLLECTION [SECTION 9]

LEVY AND COLLECTION [SECTION 9]
• Levy and collection [Section 9(1)]
• Subject to provisions of Section 9(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.
Levy on Petroleum Products – [Section 9(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.
Reverse charge on notified goods or services or both [Section 9(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.
Reverse charge in case of taxable supply by unregistered supplier to registered supplier [Section 9(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.
• Central Goods And Services Tax (Amendment) Act, 2018
• “The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of 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 such supply of goods or services or both.”.
Tax to be paid by E-commerce operator in respect of notified services [Section 9(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:
• If ECO- does not have a physical presence in the taxable territory: by any person representing such ECO
• If no physical presence and no representative in the said territory: ECO shall appoint a person in the taxable territory
WRITTEN BY
RAGHAV JAGGA

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