Section 9 of CGST Act, 2017 : Section 9: Levy And Collection
CGST Act, 2017
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Explanation using Example
Imagine a local business, 'A1 Electronics', that sells smartphones and accessories within the state of Maharashtra. When 'A1 Electronics' sells a smartphone to a customer within the state, it is an intra-State supply, and as per Section 9(1) of the CGST Act, 2017, they are required to charge CGST on the sale. The rate of CGST is determined by the government and does not exceed 20%. 'A1 Electronics' must collect this tax and pay it to the government.
Now, consider that 'A1 Electronics' also sells petroleum products. According to Section 9(2), CGST on petroleum products like motor spirit (petrol...
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