Notification Section 9 of CGST Act Levy and Collection of GST (Provides Provisions for Reverse Charge Applicability, E-Commerce (Electronic Commerce) operators)


Financial Year: 2017


Section 9 of CGST Act Levy and Collection of GST

 

(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.

       (Till Now no date has been notified)

 

(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.

 

 

 

(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.

 

4)  The Govt may, on recommendation 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 the supply of such goods or services or both.

 

(Red drafting has been deleted and  Green part has been Substituted by CGST Amendment Act 2018, wef 1st Feb 2019)

 

 

 

(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.

 

 

 

Thanks

CA Rahul Gupta