THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
LEVY AND COLLECTION OF TAX
Section 9: Levy and collection.
*(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 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
, 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.
*1[(4) The
Government may, on the recommendations of the Council, by notification,
specify a class of
registered persons
who shall, in respect of supply of
specified categories of
goods
or services or both received from an
unregistered supplier, pay the tax on reverse charge basis as the recipient
of such supply of 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 such supply of goods or services or both.]
[helldod
old[(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.] helldod]
*(5) The
Government may, on the recommendations of the Council, by notification, 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.