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Levy and collection.

Section 9 - Maharashtra SGST - LEVY AND COLLECTION OF TAX - GST - States - Section 9 - 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Maharashtra goods and services tax on all intra-State supplies of goods .....

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il 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 gas and aviation turbine fuel, shall .....

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h, 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 the tax in relation to the supply o .....

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ll 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 recommendations of the Council, by notification, .....

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