TMI BlogLevy and collection.X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Council and collected in such manner as may be prescribed and shall be 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. ] (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable territory for the purpose of paying tax and such person shall be liable to pay tax. ****** Notes 1. Substituted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 before it was read as (4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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