GST Yathra- 7- Section 9 of CGST Act

Section 9 of CGST Act -  Levy and collection of CGST

Sub-section 1

CGST shall be levied on all intra-state supplies

except on alcoholic liquor for human consumption

at rates notified not exceeding 20%

Sub-section 2

CGST on petroleum crude, high speed

diesel, motor spirit (commonly known as petrol), natural gas

and aviation turbine fuel

shall be levied with effect from a date notified by government

Sub-section 3

Goods/Services for which tax will be paid by recipient on reverse charge basis shall be notified

 by government

Sub-section 4

Tax on supply from an unregistered person to registered person

shall be paid by recipient on reverse charge basis

Sub-section 5

- Government may notify certain specific intra-state supply services, which are supplied

through electronic commerce operator.

on which the tax shall be paid through electronic commerce operator

- Provided that where an electronic commerce operator does not have a physical presence in the taxable territory,

any person representing such electronic commerce operator shall pay tax.

- If he neither has physical presence nor a representative, he shall appoint a person in
the taxable territory for  paying tax

- Following services are notified for Sub-section 5 purpose

1. Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;

2. Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial, places meant for residential or lodging purposes except where the person supplying such service through electronic commerce operator is liable for registration under section 22(1) of the CGST Act .

3. Services by way of house-keeping, such as plumbing, carpentering etc... except where the person supplying such service through electronic commerce operator is liable for registration under section 22(1) of the CGST Act.