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SECTION 9 – LEVY AND COLLECTION OF TAX (Section 9 of the Central Goods and Services Tax Act, 2017) 1. BARE PROVISION (STRUCTURE OF SECTION 9) Section 9(1) CGST shall be levied on all intra-state supplies of goods or services or both , except alcoholic liquor for human consumption, on the value determined under the Act. Section 9(2) GST on petroleum products (petrol, diesel, crude oil, natural gas, ATF) will be levied from a date notified by the government. Section 9(3) Government may notify certain goods or services where tax is payable by the recipient (Reverse Charge Mechanism) . Section 9(4) In certain notified cases, registered person pays GST on purchases from unregistered supplier . Section 9(5) For certain services supplied through e-commerce platforms, tax is payable by the e-commerce operator . 2. SECTION 9(1) – BASIC LEVY Easy Explanation This is the main charging section. GST is charged when there is intra-state supply . Both CGST and SGST are charge...