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

Extract

..... 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 by the reci .....

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

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..... 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 .....

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

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03/2023 - Dated: 28-2-2023 - Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017
02/2023 - Dated: 28-2-2023 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
01/2023 - Dated: 28-2-2023 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
15/2022 - Dated: 30-12-2022 - Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017
14/2022 - Dated: 30-12-2022 - Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated the 28th June, 2017
12/2022 - Dated: 30-12-2022 - Seeks to amend notification No. 1/2017- Central Tax (Rate) dated the 28thJune, 2017
06/2022 - Dated: 13-7-2022 - CGST Rate Schedule u/s 9(1) - Seeks to amend notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017
05/2022 - Dated: 13-7-2022 - Services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
04/2022 - Dated: 13-7-2022 - Exempted supply of services under the CGST Act - Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
03/2022 - Dated: 13-7-2022 - Rates for supply of services under CGST Act - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
02/2022 - Dated: 31-3-2022 - Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
01/2022 - Dated: 31-3-2022 - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
22/2021 - Dated: 31-12-2021 - Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
21/2021 - Dated: 31-12-2021 - Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.
18/2021 - Dated: 28-12-2021 - Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
17/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 17/2017- Central Tax (Rate), dated the 28th June, 2017
16/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017
14/2021 - Dated: 18-11-2021 - Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. - Prescribes CGST @ 6% on certain Textile and textile products and Garments falling under chapter 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 63, 64 w.e.f. 1.1.2022
13/2021 - Dated: 27-10-2021 - Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
11/2021 - Dated: 30-9-2021 - Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017
10/2021 - Dated: 30-9-2021 - Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated the 28th June, 2017
08/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 1/2017- Central Tax (Rate) dated the 28th June, 2017
07/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
06/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
04/2021 - Dated: 14-6-2021 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
02/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
01/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
05/2020 - Dated: 16-10-2020 - Amendment in Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
04/2020 - Dated: 30-9-2020 - Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
02/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017
03/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
01/2020 - Dated: 21-2-2020 - Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
29/2019 - Dated: 31-12-2019 - To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
28/2019 - Dated: 31-12-2019 - To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
27/2019 - Dated: 30-12-2019 - Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting
24/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
22/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
20/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
19/2019 - Dated: 30-9-2019 - Seeks to exempt supply of goods for specified projects under FAO.
18/2019 - Dated: 30-9-2019 - Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
14/2019 - Dated: 30-9-2019 - Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles
10/2019 - Dated: 10-5-2019 - To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
09/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate)
08/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector
07/2019 - Dated: 29-3-2019 - Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector
05/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector
03/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector
14/2019 Central GST (CGST) - Dated: 7-3-2019 - The limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 extended to ₹ 1.5 crores. [For certain Hill States, it is ₹ 75 lakhs]
02/2019-Central GST (CGST) Rate - Dated: 7-3-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs.
02/2019 - Dated: 7-3-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs
29/2018- Central Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
27/2018-Central Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
26/2018-Central Tax (Rate) - Dated: 31-12-2018 - Seeks to exempt central tax on supply of gold, silver or platinum by nominated agencies to registered persons.
24/2018 - Dated: 31-12-2018 - Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting
21/2018 - Dated: 26-7-2018 - Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
18/2018 - Dated: 26-7-2018 - 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
15/2018 - Dated: 26-7-2018 - 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)
13/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
11/2018 - Dated: 28-5-2018 - 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)
06/2018 - Dated: 25-1-2018 - seeks to amend Notification No.1/2017-CGST (Rate).
03/2018 - Dated: 25-1-2018 - 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)
01/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
65/2017 - Dated: 15-11-2017 - Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
46/2017 - Dated: 14-11-2017 - 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.
45/2017 - Dated: 14-11-2017 - Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
43/2017 - Dated: 14-11-2017 - 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.
41/2017 - Dated: 14-11-2017 - Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
40/2017 - Dated: 23-10-2017 - CGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
39/2017 - Dated: 18-10-2017 - Reduced rate of GST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
37/2017 - Dated: 13-10-2017 - Reduced rate of Central Tax tax (CGST) on the leasing of motor vehicles - where purchased and supplied on lease before 1.7.2017
36/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 4/2017-Central Tax (Rate) - Reverse charge (RCM) on certain specified supplies of goods
34/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 1/2017-Central Tax (Rate) - CGST Rate Schedule for supply of goods
33/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI - reverse charge mechanism (RCM)
31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
27/2017 - Dated: 22-9-2017 - Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
26/2017 - Dated: 21-9-2017 - Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL
24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017 - Dated: 22-8-2017 - 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
22/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP
20/2017 - Dated: 22-8-2017 - Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract.
19/2017 - Dated: 18-8-2017 - Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
04/2017 - Dated: 20-7-2017 - Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act
18/2017 - Dated: 30-6-2017 - Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
17/2017 - Dated: 28-6-2017 - Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)
13/2017 - Dated: 28-6-2017 - Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act
12/2017 - Dated: 28-6-2017 - List of Exempted supply of services under the CGST Act
11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act
10/2017 - Dated: 28-6-2017 - CGST exemption for dealers, dealing in buying and selling of second hand goods, operating under Margin Scheme
09/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
09/2017 - Dated: 28-6-2017 - Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
08/2017 - Dated: 28-6-2017 - CGST exemption from reverse charge u/s 9(4) - Exempted till 30-9-2018
07/2017 - Dated: 28-6-2017 - Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
04/2017 - Dated: 28-6-2017 - Reverse charge on certain specified supplies of goods u/s 9(3)
03/2017 - Dated: 28-6-2017 - Concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
02/2017 - Dated: 28-6-2017 - CGST exempt goods notified under section 11 (1)
01/2017 - Dated: 28-6-2017 - CGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
05/2017 - Dated: 19-6-2017 - Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis