Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 9, verbatim (show)
Section 9
* 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 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) 1[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.
*Enforced w.e.f. 1st July 2017.
1. Substituted for "(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient 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." by s. 4 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
2. Inserted by section 114 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024
9(1)General levy
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 suppliesSection 9(1)
The taxable person pays central tax on section 15 value at the notified rate, within the twenty per cent. ceiling, through prescribed collection. The stated alcohol supplies are excluded. Sub-section (2) controls the starting date for the listed petroleum products and overrides this general levy to that extent.
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9(2)Petroleum starting date
shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.Section 9(2)
The rule covers petroleum crude, high speed diesel, petrol, natural gas and aviation turbine fuel. Their levy depends on the notified date recommended through the Council, as sub-section (1) expressly recognises.
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9(3)Notified reverse-charge categories
the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or bothSection 9(3)
The Government specifies supply categories by notification on the Council's recommendations. The recipient is then treated as the person liable under the Act. Section 10 makes its composition option subject to this reverse-charge rule.
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9(4)Supplies from unregistered persons
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 basisSection 9(4)
The notification must identify the registered-recipient class and supply categories. The recipient is treated as the liable person under the Act, and section 10 remains subject to this rule. This wording applies from 1 February 2019.
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Sub-section (5)
9(5)Electronic commerce services
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 itSection 9(5)
The Government specifies service categories on the Council's recommendations. The Act treats the operator as the supplier liable for the tax on those services. The following provisos identify the paying person where territorial presence is absent.
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9(5), first provisoRepresentative pays
any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay taxSection 9(5), first proviso
The operator must lack physical presence in the taxable territory for this proviso to apply. Its representative for any purpose in that territory bears the stated payment responsibility.
9(5), second provisoAppointment to pay
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.Section 9(5), second proviso
Both physical presence and a representative must be absent. The operator must appoint a person in the taxable territory, who bears the payment responsibility.
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Frequently asked questions
Does the general levy determine the start date for petroleum products?
No. Sub-section (1) is subject to sub-section (2), which requires a notified date for the listed petroleum products. The Government acts on the Council's recommendations.
Section 9(1) and 9(2)
Does every unregistered-supplier purchase fall under the present sub-section (4)?
The present rule requires a notified registered-person class and specified supply categories. The recipient must receive those supplies from an unregistered supplier.
Section 9(4)
Who pays for notified services through an operator without territorial presence?
Its representative in the taxable territory pays under the first proviso. If the operator also lacks a representative, it must appoint a person there to pay.
Section 9(5), provisos
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted for "(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient 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." by s. 4 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.[2] |
| 2 | Inserted by section 114 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 7 | this provision requires Section 7 | tax is levied on supplies, and section 7 decides what is a supply |
| Section 15 | this provision requires Section 15 | 9(1) "on the value determined under section 15" |
| Section 10 | Section 10 overridden by 9(3) and 9(4) | 10(1) is "subject to the provisions of sub-sections (3) and (4) of section 9" |
| Section 52 | 9(5) requires Section 52 | an electronic commerce operator's obligations run alongside collection at source |
| Section 8 of the IGST Act, 2017, Section 7 of the IGST Act, 2017 | 9 intra-State supply premise defined by Section 8 of the IGST Act, 2017; compare Section 7 of the IGST Act, 2017 | 9(1) "intra-State supplies of goods or services or both" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (12)
| Number | Date | Subject |
|---|---|---|
| Circular No. 240/34/2024-GST | 31 December 2024 | Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform |
| Circular No. 243/37/2024-GST | 31 December 2024 | Clarification on various issues pertaining to GST treatment of vouchers |
| Circular No. 238/32/2024-GST | 15 October 2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. amended by a later instrument |
| Circular No. 211/05/2024-GST | 26 June 2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. |
| Circular No. 167/23/2021-GST | 17 December 2021 | GST on service supplied by restaurants through e-commerce operators-reg. |
| Circular No. 156/12/2021-GST | 21 June 2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. |
| Circular No. 88/07/2019-GST | 1 February 2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
| Circular No. 83/02/2019-GST | 1 January 2019 | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). |
| Circular No. 77/51/2018-GST | 31 December 2018 | Denial of composition option by tax authorities and effective date thereof |
| Circular No. 44/18/2018-GST | 2 May 2018 | Issue related to taxability of 'tenancy rights' under GST- Regarding. |
| Circular No. 38/12/2018-GST | 26 March 2018 | Clarifications on issues related to Job Work. |
| Circular No. 1/01/2017-Compensation Cess | 26 July 2017 | Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports. |
Notifications (145)
| Number | Date | Subject |
|---|---|---|
| Notification No. 01/2026-Central Tax (Rate) | 30 April 2026 | Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 (as updated vide Corrigendum dated 06.05.2026) |
| Notification No. 19/2025-Central Tax (Rate) | 31 December 2025 | Seeks to amend Notification 09/2025- Central Tax (Rate), to prescribe GST rates on tobacco products. made under this section |
| Notification No. 09/2025-Central Tax (Rate) | 17 September 2025 | Seeks to supersede Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017. amended by a later instrument made under this section |
| Notification No. 10/2025-Central Tax (Rate) | 17 September 2025 | Seeks to supersede Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017. |
| Notification No. 14/2025-Central Tax (Rate) | 17 September 2025 | Seeks to notify GST rate for bricks. made under this section |
| Notification No. 15/2025-Central Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 16/2025-Central Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 17/2025-Central Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 17/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council made under this section |
| Notification No. 13/2025-Central Tax | 17 September 2025 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. |
| Notification No. 01/2025-Central Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 01/2017- Central Tax (Rate) made under this section |
| Notification No. 03/2025-Central Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 39/2017- Central Tax (Rate) made under this section |
| Notification No. 05/2025-Central Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 06/2025-Central Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 07/2025-Central Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.. made under this section |
| Notification No. 08/2025-Central Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 05/2024-Central Tax (Rate) | 8 October 2024 | Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 06/2024-Central Tax (Rate) | 8 October 2024 | Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017.. made under this section |
| Notification No. 07/2024-Central Tax (Rate) | 8 October 2024 | Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 08/2024-Central Tax (Rate) | 8 October 2024 | Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 09/2024-Central Tax (Rate) | 8 October 2024 | Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 20/2024-Central Tax | 8 October 2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 |
| Notification No. 02/2024-Central Tax (Rate) | 12 July 2024 | Seeks to amend notification No. 1/2017- Central Tax (Rate) made under this section |
| Notification No. 04/2024-Central Tax (Rate) | 12 July 2024 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 01/2024-Central Tax (Rate) | 3 January 2024 | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 12/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 13/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 14/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 16/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 17/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 19/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 11/2023-Central Tax (Rate) | 29 September 2023 | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 06/2023-Central Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 07/2023-Central Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 08/2023-Central Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 09/2023-Central Tax (Rate) | 26 July 2023 | Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council. made under this section |
| Notification No. 05/2023-Central Tax (Rate) | 9 May 2023 | Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. made under this section |
| Notification No. 01/2023-Central Tax (Rate) | 28 February 2023 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. made under this section |
| Notification No. 02/2023-Central Tax (Rate) | 28 February 2023 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. made under this section |
| Notification No. 03/2023-Central Tax (Rate) | 28 February 2023 | Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017 made under this section |
| Notification No. 12/2022-Central Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 1/2017- Central Tax (Rate) made under this section |
| Notification No. 14/2022-Central Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 4/2017- Central Tax (Rate) made under this section |
| Notification No. 15/2022-Central Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 12/2017- Central Tax (Rate) made under this section |
| Notification No. 26/2022-Central Tax | 26 December 2022 | Seeks to make fifth amendment (2022) to CGST Rules |
| Notification No. 03/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 04/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 05/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 06/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 1/2017- Central Tax (Rate) made under this section |
| Notification No. 14/2022-Central Tax | 5 July 2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
| Notification No. 01/2022-Central Tax (Rate) | 31 March 2022 | Seeks to amend notification No. 1/2017-Central Tax (Rate) made under this section |
| Notification No. 02/2022-Central Tax (Rate) | 31 March 2022 | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument |
| Notification No. 21/2021-Central Tax (Rate) | 31 December 2021 | Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017. made under this section |
| Notification No. 22/2021-Central Tax (Rate) | 31 December 2021 | Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. made under this section |
| Notification No. 18/2021-Central Tax (Rate) | 28 December 2021 | Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 14/2021-Central Tax (Rate) | 18 November 2021 | Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2017 superseded by a later instrument made under this section |
| Notification No. 15/2021-Central Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. superseded by a later instrument made under this section |
| Notification No. 16/2021-Central Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 17/2021-Central Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 13/2021-Central Tax (Rate) | 27 October 2021 | Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 06/2021-Central Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 07/2021-Central Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 08/2021-Central Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 1/2017- Central Tax (Rate) made under this section |
| Notification No. 10/2021-Central Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 4/2017- Central Tax (Rate) made under this section |
| Notification No. 11/2021-Central Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 39/2017- Central Tax (Rate) made under this section |
| Notification No. 12/2021-Central Tax (Rate) | 30 September 2021 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 |
| Notification No. 04/2021-Central Tax (Rate) | 14 June 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. made under this section |
| Notification No. 05/2021-Central Tax (Rate) | 14 June 2021 | Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 |
| Notification No. 01/2021-Central Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. amended by a later instrument made under this section |
| Notification No. 02/2021-Central Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 05/2020-Central Tax (Rate) | 16 October 2020 | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. made under this section |
| Notification No. 04/2020-Central Tax (Rate) | 30 September 2020 | Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. made under this section |
| Notification No. 02/2020-Central Tax (Rate) | 26 March 2020 | Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC made under this section |
| Notification No. 03/2020-Central Tax (Rate) | 25 March 2020 | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. made under this section |
| Notification No. 01/2020-Central Tax (Rate) | 21 February 2020 | Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. made under this section |
| Notification No. 28/2019-Central Tax (Rate) | 31 December 2019 | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. made under this section |
| Notification No. 29/2019-Central Tax (Rate) | 31 December 2019 | To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. made under this section |
| Notification No. 27/2019-Central Tax (Rate) | 30 December 2019 | Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. made under this section |
| Notification No. 14/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. made under this section |
| Notification No. 18/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. made under this section |
| Notification No. 19/2019-Central Tax (Rate) | 30 September 2019 | Seeks to exempt supply of goods for specified projects under FAO. |
| Notification No. 20/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section |
| Notification No. 22/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section |
| Notification No. 24/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. made under this section |
| Notification No. 12/2019-Central Tax (Rate) | 31 July 2019 | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles . made under this section |
| Notification No. 10/2019-Central Tax (Rate) | 10 May 2019 | To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC made under this section |
| Notification No. 20/2019-Central Tax | 23 April 2019 | Seeks to make Third amendment, 2019 to the CGST Rules. |
| Notification No. 03/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. made under this section |
| Notification No. 04/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 05/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. made under this section |
| Notification No. 07/2019-Central Tax (Rate) | 29 March 2019 | Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. amended by a later instrument made under this section |
| Notification No. 08/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. made under this section |
| Notification No. 09/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). made under this section |
| Notification No. 02/2019-Central Tax (Rate) | 7 March 2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. amended by a later instrument made under this section |
| Notification No. 14/2019-Central Tax | 7 March 2019 | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. amended by a later instrument |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 24/2018-Central Tax (Rate) | 31 December 2018 | Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. made under this section |
| Notification No. 26/2018-Central Tax (Rate) | 31 December 2018 | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. amended by a later instrument |
| Notification No. 27/2018-Central Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. made under this section |
| Notification No. 29/2018-Central Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. made under this section |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 13/2018-Central Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. made under this section |
| Notification No. 15/2018-Central Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). made under this section |
| Notification No. 18/2018-Central Tax (Rate) | 26 July 2018 | Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 made under this section |
| Notification No. 21/2018-Central Tax (Rate) | 26 July 2018 | Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 superseded by a later instrument |
| Notification No. 11/2018-Central Tax (Rate) | 28 May 2018 | Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) made under this section |
| Notification No. 01/2018-Central Tax (Rate) | 25 January 2018 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. made under this section |
| Notification No. 03/2018-Central Tax (Rate) | 25 January 2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM). made under this section |
| Notification No. 06/2018-Central Tax (Rate) | 25 January 2018 | seeks to amend Notification No.1/2017-CGST (Rate). made under this section |
| Notification No. 65/2017-Central Tax | 15 November 2017 | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration amended by a later instrument |
| Notification No. 41/2017-Central Tax (Rate) | 14 November 2017 | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. made under this section |
| Notification No. 43/2017-Central Tax (Rate) | 14 November 2017 | seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton made under this section |
| Notification No. 45/2017-Central Tax (Rate) | 14 November 2017 | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. rescinded by a later instrument |
| Notification No. 46/2017-Central Tax (Rate) | 14 November 2017 | Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on "handicraft goods" @ 2.5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table. made under this section |
| Notification No. 40/2017-Central Tax (Rate) | 23 October 2017 | Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. |
| Notification No. 39/2017-Central Tax (Rate) | 18 October 2017 | Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. amended by a later instrument made under this section |
| Notification No. 31/2017-Central Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 11/2017-CT(R). made under this section |
| Notification No. 33/2017-Central Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. made under this section |
| Notification No. 34/2017-Central Tax (Rate) | 13 October 2017 | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). made under this section |
| Notification No. 36/2017-Central Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 4/2017-Central Tax (Rate). made under this section |
| Notification No. 37/2017-Central Tax (Rate) | 13 October 2017 | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. made under this section |
| Notification No. 27/2017-Central Tax (Rate) | 22 September 2017 | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. made under this section |
| Notification No. 24/2017-Central Tax (Rate) | 21 September 2017 | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. made under this section |
| Notification No. 26/2017-Central Tax (Rate) | 21 September 2017 | Exempt certain supplies to NPCIL. |
| Notification No. 20/2017-Central Tax (Rate) | 22 August 2017 | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6% made under this section |
| Notification No. 22/2017-Central Tax (Rate) | 22 August 2017 | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. made under this section |
| Notification No. 23/2017-Central Tax (Rate) | 22 August 2017 | Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. made under this section |
| Notification No. 19/2017-Central Tax (Rate) | 18 August 2017 | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % made under this section |
| Notification No. 04/2017-Compensation Cess (Rate) | 20 July 2017 | Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act |
| Notification No. 18/2017-Central Tax (Rate) | 30 June 2017 | Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% made under this section |
| Annexure dated 28 Jun 2017 (Annexure to Notification No. 11/2017-Central Tax (Rate)) | 28 June 2017 | Annexure to Notification No. 11/2017-Central Tax (Rate) |
| Notification No. 01/2017-Central Tax (Rate) | 28 June 2017 | CGST Rate Schedule notified under section 9 (1) superseded by a later instrument made under this section |
| Notification No. 02/2017-Central Tax (Rate) | 28 June 2017 | CGST exempt goods notified under section 11 (1) superseded by a later instrument |
| Notification No. 03/2017-Central Tax (Rate) | 28 June 2017 | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) amended by a later instrument |
| Notification No. 04/2017-Central Tax (Rate) | 28 June 2017 | Reverse charge on certain specified supplies of goods under section 9 (3) amended by a later instrument made under this section |
| Notification No. 07/2017-Central Tax (Rate) | 28 June 2017 | Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD |
| Notification No. 08/2017-Central Tax (Rate) | 28 June 2017 | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) rescinded by a later instrument |
| Notification No. 09/2017-Central Tax (Rate) | 28 June 2017 | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) |
| Notification No. 10/2017-Central Tax (Rate) | 28 June 2017 | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) amended by a later instrument |
| Notification No. 11/2017-Central Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under CGST Act amended by a later instrument made under this section |
| Notification No. 12/2017-Central Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under CGST Act amended by a later instrument |
| Notification No. 13/2017-Central Tax (Rate) | 28 June 2017 | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act amended by a later instrument made under this section |
| Notification No. 17/2017-Central Tax (Rate) | 28 June 2017 | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator amended by a later instrument made under this section |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
| Notification No. 05/2017-Central Tax | 19 June 2017 | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis amended by a later instrument |
Unsettled questions
The words of section 9 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- the provision leaves nothing to a firm position
See also
- Section 7 of the CGST Act, 2017: scope of supply
- Section 8 of the CGST Act, 2017: tax liability on composite and mixed supplies
- Section 10 of the CGST Act, 2017: composition levy
- Section 15 of the CGST Act, 2017: value of Taxable Supply
- Section 52 of the CGST Act, 2017: collection of tax at source
References
- Central Board of Indirect Taxes and Customs. "Section 9. Levy and collection". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 1.
- The Finance Act (No. 2) Act, 2024. Cited in CBIC footnote 2.
External links
- CGST Act, 2017, Section 9 on the CBIC tax information portal