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<h1>CGST Act Section 9: GST on Intra-State Supplies, Reverse Charge, and E-commerce Operator Responsibilities Explained.</h1> Section 9 of the Central Goods and Services Tax (CGST) Act outlines the levy and collection of GST on intra-State supplies of goods or services, excluding alcoholic liquor for human consumption and certain petroleum products. The maximum rate for CGST is capped at 20%, although it currently stands at 14%. Tax on specified goods and services may be collected on a reverse charge basis, where the recipient is liable to pay. The government can specify categories of services where electronic commerce operators are responsible for tax payment. If such operators lack a physical presence, they must appoint a representative to fulfill tax obligations.