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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax

Which of the following is correctly stated about the levy of central tax under section 9 of the CGST Act, 2017?

Central tax on petroleum crude, high speed diesel, petrol, natural gas and aviation turbine fuel is levied only from a date notified by the Government on the Council's recommendation. Alcoholic liquor for human consumption is excluded from the levy.

  1. ACentral tax on petrol, diesel, natural gas, crude and aviation turbine fuel is levied from a date notified on the Council's recommendationCorrect
  2. BCentral tax applies to alcoholic liquor for human consumption at the rate notified by the Council
  3. CCentral tax on petroleum products applied automatically from the appointed day of the Act
  4. DCentral tax on un-denatured extra neutral alcohol used to make liquor for human consumption is levied at half rate

Explanation

Section 9(2) says tax on petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel is levied from a date the Government notifies on the Council's recommendation. Section 9(1) excludes alcoholic liquor for human consumption and the specified alcohol used to manufacture it.

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