Section 9 of CGST Act

Section 9 of CGST Act

Levy and collection

Section 9(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

[and undenatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption],

{inserted by the Finance (No. 2) Act, 2024, w.e.f. 1-11-2024}

on the value determined under section 15 and at such rates,

not exceeding twenty percent,

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.

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.

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.

Section 9(4)

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.

Substituted for “(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.” by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01-02-2019.

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:

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.

• For notified persons, see Notification No. 5/2017-Central Tax, dated 19-6-2017 and Notification No. 65/2017-Central Tax, dated 15-11-2017.
•  
• For CGST Rate Schedule for goods, see Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017.
•  
• For reverse charge on certain specified supplies of goods, see Notification No. 4/2017-Central Tax (Rate), dated 28-6-2017.
•  
• For exemption to intra-State supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier, see Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017.
•  
• For exemption to intra-State supplies of second-hand goods received by a registered person from an unregistered supplier, see Notification No. 10/2017-Central Tax (Rate), dated 28-6-2017.
•  
• For CGST Rate Schedule for Services, see Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. For reverse charge on certain specified supplies of services, see Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017.
•  
• For notified categories of services, the tax on intra-State supplies of which shall be paid by electronic commerce operator, see Notification No. 17/2017-Central Tax (Rate), dated 28-6-2017.
•  
• For motor vehicles purchased by lesser prior to 1-7-2017 and supplied on lease before 1-7- 2017, see Notification No. 37/2017-Central Tax (Rate), dated 13-10-2017.
•  
• For notified Central Tax Rate of 2.5 per cent on intra-State supplies of goods, see Notification No. 39/2017-Central Tax (Rate), dated 18-10-2017. For exemption to intra-State supplies of Handicraft Goods, see Notification No. 21/2018- Central Tax (Rate), dated 26-7-2018.
•  
• For notified rate of tax to be levied on specified first intra-State supplies of goods or services, see Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019.
•  
• For notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services, or both received from an unregistered supplier, see Notification No. 7/2019-Central Tax (Rate), dated 29-3-2019.
•  
• For exemption of goods supplied to Food and Agricultural Organisation of the United Nations (FAO), see Notification No. 19/2019-Central Tax (Rate), dated 30-9-2019, For exemption to specified goods, see Notification No. 5/2021-Central Tax (Rate), dated 14-6-2021.