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LEVY AND COLLECTION OF CGST AND SGST The levy and collection of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) form the core of GST law in India. For exams, special focus should be on Sections 7, 8, 9 of the CGST Act, 2017 and the parallel provisions of SGST Acts . 1. Constitutional Basis of CGST and SGST GST was introduced by the 101st Constitutional Amendment Act, 2016 . Relevant Articles: Article 246A – Gives power to both Parliament and State Legislatures to levy GST. Article 269A – Deals with IGST on inter-State supplies. 👉 Intra-State supply → CGST + SGST 👉 Inter-State supply → IGST 2. Meaning of Levy and Collection Levy : Legal authority to impose tax. Collection : Actual recovery of tax from taxable person. Under GST: Levy is created by law (CGST Act / SGST Act) Collection is done through self-assessment and returns. 3. Charging Section – Section 9, CGST Act, 2017 Section 9(1): Levy of CGST CGST shall be levied...