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CS Executive · Tax Laws and Practice · Levy and Collection of GST

Section 9(5) of the CGST Act, 2017 empowers the Government to notify categories of services on which the e-commerce operator pays tax. Which statement about the scope of this power is correct under the text?

Section 9(5) applies to notified categories of services whose intra-State supplies are made through the e-commerce operator. Liability arises only through notification by the Government on the Council's recommendation, and the sub-section does not extend to goods generally.

  1. AIt covers only inter-State supplies of goods
  2. BIt covers categories of services, and the CGST provision relates to intra-State supplies of such servicesCorrect
  3. CIt covers any supply of goods or services, whether or not notified
  4. DIt covers only services supplied by registered persons located outside India

Explanation

Section 9(5) refers to categories of services, the tax on intra-State supplies of which is paid by the operator if supplied through it. A notification is needed, so it is not automatic for all supplies. Goods are not mentioned.

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