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Section 9 Under CGST Act 2017 and IGST Act 2017- Levy and Collection of GST



 The Tax on Goods and Services (GST) is a tax on the consumption of goods and services dependent on destinations. It is planned to be charged from production to final use at all stages, with the tax credit paid at previous stages available as a setoff. In a nutshell, only value-added will be charged and the tax burden will be borne by the final user levy and GST collection will be carried out in the case of intra-state supply and inter-state supply, according to the provisions of the CGST Act 2017 and IGST Act 2017.

 

In the case of intra-state supply, GST is levied as per CGST (Central Goods and Services Tax) Act, 2017, and in the case of inter-state supply, GST is levied as per IGST (Integrated Goods and Services Tax) Act, 2017. CGST is levied on all the supplies of goods or services or both supplied within the state, except on the supply of alcoholic liquor for human consumption at such a rate as notified by the Central Government on the recommendation of the GST Council.

 

The Central Goods and Services Tax (CGST) shall be payable by the recipient on a reverse charge basis for the notified goods/services or both and for the taxable supply of goods/services by the unregistered supplier to registered suppliers.

 

The Integrated Goods and Services Tax (IGST) shall be imposed on any or both supplies of goods or services supplied from one state to another, with the exception of the supply of alcoholic liquor for human consumption at the rate notified by the Central Government on the advice of the Council of the GST. IGST shall be paid by the purchaser on a reverse charge basis on the notified goods/services and on the taxable inter-state supply of goods/services by the non-registered suppliers to the registered suppliers.

 

The provisions of Section 5 of the IGST Act are identical to Section 9 of the CGST Act, except that the term CGST has been replaced by IGST under the IGST Act. Under the IGST Act, all interstate supplies and products imported into India are subject to a tax called integrated tax and the maximum rate under Section 5(1) of the IGST Act is 40 percent.


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