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.
(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