what is Section 9 under CGST act ?

Section 9 of the CGST Act, 2017 – Levy and Collection of Tax
Section 9 is one of the most important provisions under GST because it tells when and how CGST is charged.
🔹 1. Basic Provision (Section 9(1))
CGST is levied on all intra-state supplies of:
Goods
Services
Both
Tax is charged at prescribed rates (maximum 20%).
It is collected in the manner prescribed.
👉 In simple words:
Whenever a supply happens within the same state, CGST is applicable.
🔹 2. Reverse Charge Mechanism (RCM) – Section 9(3)
Government can notify certain goods/services.
In such cases, tax is paid by the recipient instead of supplier.
👉 Example: Legal services by advocate → recipient pays GST.
🔹 3. Reverse Charge for Unregistered Supplier – Section 9(4)
If a registered person purchases from an unregistered supplier, tax may be payable under RCM.
This applies only to notified categories (not blanket application now).
🔹 4. E-Commerce Operator Liability – Section 9(5)
For certain services, GST is paid by the e-commerce operator, not the actual supplier.
👉 Example services:
Passenger transport (like cab services)
Accommodation services
🔹 5. Composition Levy Reference
Section 9 applies subject to composition scheme (Section 10)
→ Meaning composition taxpayers pay tax differently.
📊 Key Highlights (Quick Revision)
Applies to intra-state supply
Max CGST rate = 20%
Includes RCM provisions
Covers e-commerce operators
Base charging section of CGST
🧠 Simple Example
If a trader in Delhi sells goods to a buyer in Delhi:
CGST + SGST will be charged
As per Section 9(1)
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