Levy and collection of GST

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

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

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

The cen­tral tax in respect of the sup­ply of tax­able goods or ser­vices or both by a sup­pli­er, who is not reg­is­tered, to a reg­is­tered per­son shall be paid by such per­son on reverse charge basis as the recip­i­ent 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

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.

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