Levy and Collection of GST - Section 9

Levy of GST on intra State supplies establishes taxable person liability, with reverse charge and e commerce operator obligations.

Section 9 imposes central goods and services tax on intra State supplies at Council notified rates on value under section 15, excluding alcoholic liquor for human consumption and presently excluding certain petroleum products which may be included by future notification. Sections 9(3) and 9(4) empower notifications to impose reverse charge on recipients and to require specified registered persons to pay tax for supplies from unregistered suppliers. Section 9(5) makes electronic commerce operators liable for tax on notified services supplied through them and requires appointment of a local representative where they lack physical presence.