Section 9 of CGST Act, 2017 – Section 9: Levy And Collection

The Central Goods and Services Tax Act, 2017

CHAPTER III: 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 Counci

Explanation using examples

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

Section 9 of CGST Act, 2017 : Section 9: Levy And Collection

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Explanation using examples

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