LEVY & COLLECTION OF CGST & IGST

Levy of CGST on Intra-State Supply on the value determined u/s 15 [Max @ 20%]

•  There shall be levied a tax called CGST on all intra-State supplies of G/&S,
•  except on alcoholic liquor for human consumption,
•  on value determined u/s 15 &
•  at such rates notified by Government on recommendations of GST Council (Max. 20%)
•  collected in such prescribed manner.

No Levy of GST on ‘petroleum products’ till recommended by GST council.

Power of Government to specify category of Supply on which RCM shall apply

•  Government may, on recommendations of GST Council, by notification,
•  specify categories of supply of G&/S on which GST shall be paid on reverse charge basis by recipient of such G/&S &
•  all provisions of this Act shall apply to such recipient as if he is liable for paying tax in relation to supply of such G/&S

Tax under RCM is payable on Notified category of Inward Supplies of G/&S received from any unregistered supplier by Notified class of registered persons

•  Government may, on recommendations of GST 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 RCM basis as the recipient of such supply of goods or services or both; &
• 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.

PAYMENT OF GST BY ELECTRONIC COMMERCE OPERATOR (ECO)

•  Government may, on recommendations of GST Council, by notification,
•  specify categories of services, the tax on intra-State supplies of which shall be paid by electronic commerce operator (ECO) if such services are supplied through it, &
• all provisions of this Act shall apply to such ECO as if he is supplier liable for paying tax in relation to supply of such services.

Notified Services are:

1. Transportation of Passengers by a radio-taxi, motorcab, maxicab & Motor cycle.

2. Hotel Business (Unregistered).

3. House-Keeping Services (Unregistered)