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Under section 9, Central Goods and Services Tax Act, 2017 (71)

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Open at its own address /S10-68A

Section 9, Central Goods and Services Tax Act, 2017 [S10-68A]

As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 November 2024, by The Finance (No. 2) Act, 2024. Other texts (2): from 1 July 2017 to 31 January 2019; from 1 February 2019 to 31 October 2024.

Cite: Section 9, Central Goods and Services Tax Act, 2017 [S10-68A]. Machine: S10-68A.

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 and un-denatured extra neutral alcohol or rectified spirit used for manufacture 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.

(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.

(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.

(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.

(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.

Definitions recorded in this document

Read the recorded scope with each definition. A matching word alone does not establish applicability.

goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply

Made under this section, or naming it (89)

Notification No. 1/2017-Central Tax (Rate) [N10-0E7], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 1/2020-Central Tax (Rate) [N10-N17], 21 February 2020, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 01/2021-Central Tax (Rate) [N10-SKK], 2 June 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, on the recommendations of the Council"

Notification No. 01/2022-Central Tax (Rate) [N10-W9P], 31 March 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 01/2024-Central Tax (Rate) [N11-2JT], 3 January 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 01/2025-Central Tax (Rate) [N11-4SM], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 01/2026-Central Tax (Rate) [N11-78Z], 30 April 2026, in force. Recital: "In exercise of the powers conferred sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 02/2023-CentralTax (Rate) [N10-YVZ], 28 February 2023, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 02/2024-Central Tax (Rate) [N11-3B9], 12 July 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 3/2018-Central Tax (Rate) [N10-9E6], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 03/2020-Central Tax (Rate) [N10-NTM], 25 March 2020, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 03/2023-Central Tax (Rate) [N10-YXK], 28 February 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 03/2025-Central Tax (Rate) [N11-507], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 4/2017-Central Tax (Rate) [N10-1NG], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 05/2019-Central Tax (Rate) [N10-G4S], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 05/2022-CentralTax (Rate) [N10-XEW], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, on the recommendations of the Council"

Notification No. 05/2024-Central Tax (Rate) [N11-3S8], 8 October 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 6/2018-Central Tax (Rate) [N10-9QH], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 6/2022-Central Tax (Rate) [N10-XH7], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 06/2024-Central Tax (Rate) [N11-3W2], 8 October 2024, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 07/2019-Central Tax (Rate) [N10-GA5], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 07/2025-Central Tax (Rate) [N11-5CZ], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 08/2019-Central Tax (Rate) [N10-GDB], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 8/2021-Central Tax (Rate) [N10-TY5], 30 September 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 08/2023-Central Tax (Rate) [N11-0B5], 26 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

64 more.

Cited by (12)

Section 2(98), Central Goods and Services Tax Act, 2017, 12 April 2017, Band A. "section 9".

Section 10, Central Goods and Services Tax Act, 2017 [S10-698], 12 April 2017, Band A. "section 9".

Section 18, Central Goods and Services Tax Act, 2017 [S10-6JV], 12 April 2017, Band A. "section 9".

Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 9".

Section 24, Central Goods and Services Tax Act, 2017 [S10-6RF], 12 April 2017, Band A. "section 9".

Section 31, Central Goods and Services Tax Act, 2017 [S10-6Z1], 12 April 2017, Band A. "section 9".

Section 52, Central Goods and Services Tax Act, 2017 [S10-7RB], 12 April 2017, Band A. "section 9".

Rule 11, Central Goods and Services Tax Rules, 2017 [S10-D5S], 19 June 2017, Band A. "section 9".

Rule 40, Central Goods and Services Tax Rules, 2017 [S10-EB9], 19 June 2017, Band A. "section 9".

Rule 5, Central Goods and Services Tax Rules, 2017 [S10-CWA], 19 June 2017, Band A. "section 9".

Rule 56, Central Goods and Services Tax Rules, 2017 [S10-F0V], 19 June 2017, Band A. "section 9".

Rule 6, Central Goods and Services Tax Rules, 2017 [S10-CX8], 19 June 2017, Band A. "section 9".

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