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Levy and Collection of Central/State Goods and Services Tax

Section 7 - LEVY OF, AND EXEMPTION FROM, TAX - Goods and Services Tax - Section 7 - CHAPTER III LEVY OF, AND EXEMPTION FROM, TAX 7. (1) There shall be levied a tax called the Central/State Goods and Services Tax (CGST/SGST) on all intra-State supplies of goods and/or services at the rate specified in the Schedule . . . to this Act and collected in such manner as may be prescribed. (2) The CGST/SGST shall be paid by every taxable person in accordance with the provisions of this Act. (3) Notwithst .....

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