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

Under the CGST Act, 2017, which sub-section of section 9 empowers the Government, on the Council's recommendation, to notify categories of supply of goods or services on which tax is payable by the recipient on reverse charge basis, irrespective of whether the supplier is registered?

Section 9(3) of the CGST Act empowers the Government to notify categories of supply on which the recipient pays tax under reverse charge. It is category-based and does not depend on the supplier's registration status, unlike section 9(4), which is limited to registered recipients buying from unregistered suppliers.

  1. ASection 9(1)
  2. BSection 9(3)Correct
  3. CSection 9(4)
  4. DSection 9(5)

Explanation

Section 9(3) lets the Government notify categories of supply on which the recipient pays tax under reverse charge. Section 9(4) is narrower, applying to a class of registered persons receiving specified supplies from unregistered suppliers. Section 9(1) is the general levy on the supplier and 9(5) deals with electronic commerce operators.

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