All About Charging Section of CGST Act-2017 - Section 9
Introduction: Charging section of the CGST act only deal with collection of CGST. As per CGST Act 2017 there shall be levied a tax called “Goods and Service Tax” on all the Intra state supplies of goods and services on the value determined u/s 15 of the CGST Act 2017. There are also such exclusion from levying CGST on which GST is levied by the Central government on the recommendation of the council. However intra-state supply of alcoholic liquor for human consumption is outside the purview of CGST. There are two types of Charges under GST. 1. Forward Charge: Section 9(1) deals with forward charge. 2. Reverse Charge: Section 9(3) and 9(4) deals with reverse charge. What is Forward charge? Forward charge or direct charge is the mechanism where the supplier of goods or services is liable to pay tax. For example: - 1 1. If a chartered accountant provided a service to his client, the GST will be payable by the chartered accountant. 2 2. If a car