9911796707
TMI BlogLevy and Collection of GST - Section 9X X X X Extracts X X X X X X X X Extracts X X X X ..... he recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. [ Section 9(1) of CGST Act ] 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(2) of CGST Act ] For better understanding : CGST along with SGST / UTGST is leviable on intra-State supplies. The maximum rate at which Government can levy CGST is 20%. However currently, the highest rate at which it has been levied is 14% (as decided in the 14th GST council meeting). Alcoholic liquor for human cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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(3) of CGST Act, 2017 ] Category of Supply of Goods on which tax paid under Reverse Charge Notification No. 4/2017-Central Tax (Rate) Dated 28th June, 2017 Category of Supply of Services on which tax paid under Reverse Charge Notification No. 13/2017- Central Tax (Rate) Dated 28th June, 2017 Additional services (Import of Service or goods) on which GST paid under RCM, has been notified by the Central Government Notification No.10/2017-Integrated Tax (Rate) Dated 28-06-2017 Specify the class of person (Recipient of goods or services) who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Operator does not have a physical presence In case, 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: [ First Proviso of section 9(5) of CGST Act, 2017 ] In case, 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. [ Second Proviso of section 9(5) of CGST Act, 2017 ] - Manuals - Ready reckoner - Law an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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