Section 9 - Levy and collection. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

..... 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, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis b .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 9 - Levy and collection. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

..... e 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 p .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 9 - Levy and collection. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X