LEVY & COLLECTION OF CGST & IGST [Sec 9 of CGST Act & Sec 5 of IGST Act]
|Sec||Levy & Collection|
Levy of CGST on Intra-State Supply on the value determined u/s 15 [Max @ 20%]
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
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
PAYMENT OF GST BY ELECTRONIC COMMERCE OPERATOR (ECO)
Notified Services are:
1. Transportation of Passengers by a radio-taxi, motorcab, maxicab & Motor cycle.
2. Hotel Business (Unregistered).
3. House-Keeping Services (Unregistered)
Meaning of ECO:
- ECO is any person who owns/operates/manages an electronic platform for supply of G/&S.
- ECO display products & services on their electronic portal which are actually supplied by some other person to the consumer.
- Consumers buy such goods/services through these portals.
- On placing order for a particular product/service, actual supplier supplies selected product/service to consumer.
- Price is collected by ECO from consumer & thereafter given to actual supplier after deduction their commission.
Q A hotel provided accommodation in Himachal Pradesh, through ECO – Makemyyatra.com. Hotel is not liable to get registered as per the provisions of Section 22 (1) of the CGST Act. Who is the person liable to pay GST in this case? Will your answer be different if ECO Makemyyatra.com does not have a physical presence in India?
Ans: As per Section 9(5), person liable to pay GST is ECO i.e. Makemyyatra.com. All the provisions shall apply to such ECO as if he is the supplier liable for paying tax in relation to the supply of such services. If Makemyyatra.com does not have a physical presence in India, person liable to pay tax is the person representing Makemyyatra.com