Section
9. Levy and collection.-
(1)
Subject to the provisions of sub-section (2), there shall be levied a tax
called the central goods and services tax on all intra-State supplies of goods
or services or both, except on the supply of alcoholic liquor for human
consumption, on the value determined under section 15 and at such rates, not
exceeding twenty per cent., as may be notified by the Government on the
recommendations of the Council and collected in such manner as may be
prescribed and shall be paid by the taxable person.
(2)
The central tax on the supply of petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas and aviation turbine fuel shall
be levied with effect from such date as may be notified by the Government on
the recommendations of the Council.
(3)
The Government may, on the recommendations of the Council, by notification,
specify categories of supply of goods or services or both, the tax on which
shall be paid on reverse charge basis by the recipient of such goods or
services or both and all the provisions of this Act shall apply to such
recipient as if he is the person liable for paying the tax in relation to the
supply of such goods or services or both.
(4)
1[The Government may, on the recommendations of the Council, by notification,
specify a class of registered persons who shall, in respect of supply of
specified categories of goods or services or both received from an unregistered
supplier, pay the tax on reverse charge basis as the recipient of such supply
of goods or services or both, and all the provisions of this Act shall apply to
such recipient as if he is the person liable for paying the tax in relation to
such supply of goods or services or both.]
(5)
The Government may, on the recommendations of the Council, by notification,
specify categories of services the tax on intra-State supplies of which shall
be paid by the electronic commerce operator if such services are supplied
through it, and all the provisions of this Act shall apply to such electronic
commerce operator as if he is the supplier liable for paying the tax in
relation to the supply of such services:
Provided
that where an electronic commerce operator does not have a physical presence in
the taxable territory, any person representing such electronic commerce
operator for any purpose in the taxable territory shall be liable to pay tax:
Provided
further that where an electronic commerce operator does not have a physical
presence in the taxable territory and also he does not have a representative in
the said territory, such electronic commerce operator shall appoint a person in
the taxable territory for the purpose of paying tax and such person shall be
liable to pay tax.
