Like Legal Law

SECTION 9 – LEVY AND COLLECTION OF GST Under the Central Goods and Services Tax Act, 2017 1. Importance of Section 9 Section 9 is the charging section of CGST. 👉 If Section 7 defines “Supply” 👉 Section 9 imposes the tax. Without Section 9, GST cannot be collected. In taxation law: Definition section = Scope Charging section = Power to tax Section 9 gives the government authority to levy GST. 2. Structure of Section 9 Section 9 contains: Section 9(1) – General levy Section 9(2) – Petroleum products Section 9(3) – Reverse Charge (Notified categories) Section 9(4) – Reverse charge on supplies from unregistered persons Section 9(5) – E-commerce operator liability 3. Section 9(1) – General Charging Provision Text Simplified: CGST shall be levied on all intra-State supplies of goods or services or both, at prescribed rates (maximum 20%). Essential Conditions: There must be supply (Section 7) It must be intra-state It must not be exempt It must not fall ...