Levy and Collection of CGST – Sec 9 :
- To be levied on all intra-State supplies of goods and / or services, except on alcoholic liquor for human consumption;
- Value determined u/s 15 of CGST Act (Value of taxable supply);
- At the rates notified by Central Government;
- To be paid by every taxable person;
- CGST shall be levied on supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel with effect from such date as may be notified by the Government on the recommendations of the GST Council;
- Central Government has the power to specify the categories of supply of goods and/ or services on which Reverse Charge shall apply;
- Any supply received by the registered person from an unregistered person the CGST on such supply will be paid by recipient of such supply and all the provisions of this Act shall apply to such recipient as if he is the person liable to pay tax;
- Central Government has power to specify categories of services on which tax will be paid by e-commerce operators as if such services are supplied by such operators.