CENTRAL GOODS AND SERVICE TAX 2017: LEVY AND COLLECTION OF TAX UNDER GST (SECTION 9 )
Section 9 – Levy and Collection
Defines how GST is charged and collected.
Tax applies on all intra-State supplies (except alcohol and certain fuels) at rates up to 20%.
Introduces Reverse Charge Mechanism (RCM) where the recipient pays tax, and makes e-commerce operators liable for GST on services supplied through them.
