Section 9 CGST Act 2017 – Levy and Collection

By | April 15, 2017
(Last Updated On: April 1, 2019)

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 ,20,21B,21C,21D 22, 23, 24 , 26,28,30,32,33,35] 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 ,21,21AA, 25,26A,29,31 ], 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 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. ].[ See also Note -4, 7 , 8 , 14,21A, 27]

(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.


Notifications issued under Section 9 CGST Act 2017

35 .Notification No 2/2019 Central Tax (Rate) Dated 7th March, 2019 To give composition scheme for supplier of services or Goods with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. Notification No 9/2019 Central Tax (Rate) Dated 29 th March, 2019 Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for Reversal of ITC on Stock and application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).

34.   Substituted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified. Prior to its substitution, sub-section (4) read as under :

“(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.”

33. Notification No 21/2018 Central Tax (Rate)  Dated 26th July, 2018  Concessional CGST rate on specified handicraft items

32 Notification No 18/2018 Central Tax (Rate)Dated  26th July, 2018 Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

31 Notification No 15/2018 Central Tax (Rate) Dated 26 th July, 2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

30.Notification No 13/2018 Central Tax (Rate) Dated 26th July, 2018 New CGST rates of various services

29 Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) Via  Notification No 11/2018 Central Tax (Rate) Dated May 28th 2018

28 Issue related to taxability of ‘tenancy rights’ under GST vide Circular No 44/18/2018 CGST Dated 2nd May, 2018

27. Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018 vide Notification No 10/2018  Central Tax (Rate) Dated 23rd March, 2018

26A Notification No 3/2018 Central Tax (Rate) Dated 25thJanuary, 2018  Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

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 Govt Supply: GST on RCM

21AA Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM vide Notification No 33/2017 Central Tax (Rate) Dated 13th October, 2017

21A. Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018 vide Notification No 38/2017 Central Tax (Rate) Dated 13th October, 2017

21B Notification No 31/2017 Central Tax (Rate)  Dated 13th October, 2017 Seeks to amend notification No. 11/2017-CT(R) 

21C notification No. 34/2017-Central Tax (Rate)  Dated 13th October, 2017 seeks to amend notification No. 1/2017-Central Tax (Rate) 

21D Notification No 37/2017 Central Tax (Rate) Dated 13th October, 2017 Seeks to prescribe Central Tax rate on the leasing of motor vehicles

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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