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Levy and collection.

Section 9 - Chhattisgarh SGST - LEVY AND COLLECTION OF TAX - Chhattisgarh Goods and Services Tax Act, 2017 - Section 9 - 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Chhattisgarh goods and services tax o .....

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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 State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural g .....

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f supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such 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 .....

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charge basis as the recipient 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 the supply of such goods or services or both. (5) The Government may, on the recommendatio .....

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