Levy and Collection.

section 9(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.

section 9(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.

section 9(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.

section 9(4)

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.

section 9(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.

AI Explanation

In simple terms, the government charges a tax called central goods and services tax on things you buy or services you use within the same state. This tax doesn't apply to alcoholic drinks for people.

Tax Rates and Payment: The government, based on advice from the Council, decides how much tax to charge, up to a maximum of twenty percent. This tax is calculated on the value of what you bought or the service you used, as determined by section 15. The person who bought the goods or used the service (the taxable person) pays this tax in a way the government says.

Special Taxes on Certain Items: For things like petroleum crude, high-speed diesel, petrol, natural gas, and aviation turbine fuel, the government decides when to start charging the tax, as recommended by the Council.

Reverse Charge Basis: In some cases, if you buy certain goods or services, the person selling them doesn't pay the tax. Instead, you, the buyer, have to pay the tax. The government can notify which goods or services fall under this rule.

Electronic Commerce Operator: If you buy certain services online, the online platform (like a website or app) may need to pay the tax instead of you. Even if the platform doesn't have a physical presence where you are, someone representing them or appointed by them has to pay the tax.

In summary, the government decides how much tax to charge on things you buy or services you use within the same state. The tax rates can't go over twenty percent, and the person who bought the goods or used the service pays the tax as per government instructions. There are special rules for certain items, and in some cases, the buyer has to pay the tax instead of the seller. For online services, the platform may have to pay the tax if it doesn't have a physical presence in your area.