Section 9 - Levy and collection.

Central GST on intra-state supplies (excl. alcoholic liquor): valuation under Section 15, rates up to 20%, reverse-charge and e-commerce liability

Central GST is levied on all intra-State supplies of goods or services, excluding alcoholic liquor for human consumption and specified alcohol exceptions, at values determined under section 15 and rates not exceeding 20%, payable by the taxable person. Levy on petroleum products is effective from government-notified dates. The government may notify supplies or classes of recipients required to pay tax on a reverse-charge basis, including specified registered persons receiving supplies from unregistered suppliers. For notified services supplied through electronic commerce operators, the operator is liable to pay tax, and where the operator lacks a taxable territory presence a local representative or appointee must be liable for payment.