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2 cze 2020 · Explanation. Sec 9 (1) CGST apply on all intra-State supplies (With in state supplies) of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section15 and at such rates, not 20% (i.e. highest rate of tax is 40%, 20% CGST+20% SGST/UGST)
- Central Tax
In exercise of the powers conferred by sub-section (5) of...
- E-Commerce Operator to Pay Igst on Certain inter-State Supply of Services
– In exercise of the powers conferred by sub-section (5) of...
- GTA
Goods and Services Tax (GST) on Goods Transport Agency (GTA)...
- Integrated Tax
In exercise of the powers conferred by sub-section (5) of...
- Goods Transport Agency
As per section 2(33) of CGST Act,2017 “Continuous supply of...
- Rate
Government of India Ministry of Finance (Department of...
- Composite Supply Or a Mixed Supply
As per Section 8 of CGST ACT: The tax liability on a...
- Composition Scheme
(2A) Notwithstanding anything to the contrary contained in...
- Central Tax
(1) ―actionable claim‖ shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (2) ―address of delivery‖ means the address of the recipient of goods or services
17 sie 2018 · GST Reverse charge liability u/s 9 (3) and 9 (4) of CGST Act, 2017. Normally, GST is payable by a taxable person supplying goods or services or both. However, in some cases, GST is payable by the person receiving the goods or services or both. This is termed as reverse charge mechanism.
5 sie 2023 · Explore the detailed analysis of Reverse Charge Mechanism (RCM) under GST's Section 9(3), where recipients must pay tax even if supplier turnover is below threshold.
Section 9 in The Central Goods and Services Tax Act, 2017. [Cites , Cited by ] [Entire Act] Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). Try out our Premium Member Services -- Sign up today and get free trial for one month.
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; (e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year;
11 kwi 2017 · View By Chapter Section. * 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 2 [and un-denatured extra neutral alcohol ...
