Section 9 – Levy and collection
Section 9 of CGST Act, 2017 – Levy and Collection of Central Tax Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 9 (Effective Provisions) Section 9(1): There shall be levied a tax called the central goods and services tax (CGST) on all intra-State supplies of goods or services or both, 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. Section 9(2): CGST on petroleum crude, high speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel shall be levied from such date as may be notified by the Government. Section 9(3): The Government may notify categories of supply of goods or services on which tax shall be paid on reverse charge basis by the recipient of such supply. Section 9(4): Tax on supplies received by a registered person from an unregistered suppl...