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.
1. Ins. by Act 31 of 2018, s. 3 (w.e.f. 1-7-2017).
2. The word “and” omitted by s. 3, ibid. (w.e.f. 1-7-2017).
3. Clause
(d) omitted by s. 3, ibid. (w.e.f. 1-7-2017).
4. Ins. by s. 3, ibid. (w.e.f. 1-7-2017).
5. Subs. by s. 3, ibid., for “sub-sections
(1) and
(2)” (w.e.f. 1-7-2017).
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(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.]
(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.
