Section 9 - Levy and collection.

Central GST levy on intra State supplies, including reverse charge and e commerce operator payment obligations, including unregistered supplier scenarios.

The provision levies the central goods and services tax on intra State supplies, excluding alcoholic liquor for human consumption and certain alcohol products, with value under the valuation provision and rates to be notified. It defers levy on specified petroleum products to a notified date. The statute authorises notification of supplies taxable on a reverse charge basis payable by recipients, including a notified class of registered persons receiving from unregistered suppliers, and authorises notification making electronic commerce operators liable for tax on services supplied through them, with representatives or appointed persons liable where operators lack presence in the taxable territory.