Section 9 CGST Act 2017 – Levy and Collection

By | April 15, 2017
(Last Updated On: November 25, 2017)

Section 9 CGST Act 2017

[ Section 9 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 9 CGST Act 2017 explains about Levy and Collection  and is covered in Chapter III – Levy and Collection of tax :-

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Levy and Collection.

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, on the value determined under section 15 and at such rates, not exceeding twenty per cent, as may be notified [ Note-1 , 2 , 3 , 4 , 9 , 10 , 11 , 13 ,15 ,16 , 19 ,20,22, 23, 24 , 26] 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.

(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.

(3) The Government may, on the recommendations of the Council, by notification [Note 5 , 6 , 11 ,17 ,21, 25 ], 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.

(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.[ See Note – 7 , 8 , 14]

(5) The Government may, on the recommendations of the Council, by notification [ Note -12 ,18 ] , 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.


Note

1. CGST Rate Schedule notified under section 9 (1) vide Notification No.1/2017-Central Tax (Rate) Dated  28th June, 2017

2. CGST exempt intra-State supplies of goods notified under section 11 (1) of CGST Act 2017 vide Notification No.2/2017-Central Tax (Rate) Dated  28th June, 2017

3. 2.5% concessional CGST rate for supplies to Exploration and Production notified under Section 11 (1) of CGST Act 2017 vide Notification No.3/2017-Central Tax (Rate) Dated  28th June, 2017

4. CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) of CGST Act 2017 vide Notification No.8/2017-Central Tax (Rate) Dated  28th June, 2017

5  : By Notification No. 5/2017 – Central Tax dated 19th June, 2017 CBEC specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of Section 9 of the CGST Act 2017 as the category of persons exempted from obtaining registration under the aforesaid Act.

6. Reverse charge on certain specified supplies of goods under section 9 (3) of CGST Act 2017 vide  Notification No.4/2017-Central Tax (Rate) Dated  28th June, 2017

7. Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of CGST Act 2017 vide Notification No.9/2017-Central Tax (Rate) Dated  28th June, 2017

8. CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) of CGST Act 2017 Vide Notification No.10/2017-Central Tax (Rate) Dated  28th June, 2017

9. Notify the rates for supply of services under CGST Act vide Notification No. 11/2017-Central Tax (Rate) Dated 28th June, 2017

10. Exemptions on supply of services under CGST Act vide Notification No. 12/2017-Central Tax (Rate) Dated 28th June, 2017

11. Categories of services on which tax will be payable under reverse charge mechanism under CGST Act vide Notification No. 13/2017-Central Tax (Rate) Dated 28th June, 2017

12. To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator vide Notification No. 17/2017-Central Tax (Rate) Dated 28th June, 2017

13 Seek to reduce the rate of Central Tax  on fertilisers from 6% to 2.5% vide Notification No.18/2017-Central Tax (Rate) Dated 30th June 2017

14. No GST compensation cess under reverse charge on intra state supplies of second hand goods vide Notification No 04/2017 Compensation Cess (Rate)  Dated 20th July, 2017

15. Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % vide Notification No 19/2017 Central Tax (Rate) Dated  18th August, 2017

16. Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6% Vide Notification No 20/2017 Central Tax (Rate) Dated 22nd August, 2017

17. Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. vide Notification No 22/2017 Central Tax (Rate) Dtd 22nd Aug 2017

18. Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. vide Notification No 23/2017 Central Tax (Rate) Dtd 22nd Aug 2017

19 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services vide Notification No 24/2017 Central Tax (Rate) dated 21st September, 2017

20. Exempt certain supplies to NPCIL vide Notification No 26/2017 Central Tax (Rate) dated New Delhi, the 21st September, 2017

21 Seeks to amend notification No. 4/2017-Central Tax (Rate) vide Notification No 36/2017 Central Tax (Rate) Dated 13th October, 2017

22. Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. vide Notification No 40/2017 Central Tax (Rate) Dated 23rd October, 2017

23. Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. vide Notification No 46/2017 Central Tax (Rate) Dated 14th November, 2017

24 seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions  vide Notification No 45/2017 Central Tax (Rate) Dated 14th November, 2017

25. seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton. vide Notification No 43/2017 Central Tax (Rate) Dated 14th November, 2017

26. seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates vide Notification No 41/2017 Central Tax (Rate) Dated 14th November, 2017


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