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CGST ACT
[Amended upto 2025]

CHAPTER III  -  LEVY AND COLLECTION OF TAX

TaxGPT

Summarize Section 9 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For CGST Rates on Goods see Notification No. 1/2017 Central Tax (Rate) dated 28 Jun, 2017

For RCM on specified goods see Notification No. 4/2017 Central Tax (Rate) dated 28 Jun, 2017

For CGST Rates on Services see Notification No. 11/2017 Central Tax (Rate) dated 28 Jun, 2017

For RCM on specified services see Notification No. 13/2017 Central Tax (Rate) dated 28 Jun, 2017

For exemption to intra-state supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier see Notification No. 9/2017 Central Tax (Rate) dated 28 Jun, 2017

For exemption to intra-state supplies of second hand goods received by a registered person from an unregistered supplier see Notification No. 10/2017 Central Tax (Rate) dated 28 Jun, 2017

For notified categories of service the tax on intra-state supplies of which shall be paid by electronic commerce operator see Notification No. 17/2017 Central Tax (Rate) dated 28 Jun, 2017

For motor vehicles purchased by lesser prior to 1-7-2017 and supplier on lease before 1-7-2017 see Notification No. 37/2017 Central Tax (Rate) dated 13 Oct, 2017

For notified central tax rate 2.5 per cent on intra-state supplier of goods see Notification No. 39/2017 Central Tax (Rate) dated 18 Oct, 2017

For exemption to intra-state suppliers of handcraft goods see Notification No. 21/2018 Central Tax (Rate) dated 26 Jul, 2018

For notified rate of tax to be levied on specified first intra-state supplier of goods or services see Notification No. 2/2019 Central Tax (Rate) dated 7 Mar, 2019

For notified registered persons who shall pay tax on reverse charge basis on certain specified supplier of goods or services or both received from an unregistered supplier see Notification No. 7/2019 Central Tax (Rate) dated 29 Mar, 2019

For exemption of goods supplied to food and agricultural organisation of the united nation see Notification No. 19/2019 Central Tax (Rate) dated 30 Sep, 2019

For further clarification on tax in reverse charge on gold ornaments see Press Release No. 78 Other dated 13 Jul, 2017

For applicability of GST on legal services provided by individual advocates including senior advocates and a firm of advocates see Press Release No. 81 Other dated 15 Jul, 2017

For taxable service provided by members of joint venture to JV and vice versa and inter se between member of JV see Circular No. 35/9/2018-GST Central Tax dated 5 Mar, 2018

For issue related to taxability of tenancy rights under GST see Circular No. 44/18/2018-GST Central Tax dated 2 May, 2018

For RCM on renting of motor vehicles see Circular No. 130/2019-GST Central Tax dated 31 Dec, 2019

See

Section 15,

 

Rule 5,

 

Rule 6,

 

Rule 11,

 

Rule 40,

 

Rule 46,

 

Section 2,

 

Section 10,

 

Section 24,

 

Section 31,

 

Section 52,