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

Which statement correctly describes the scope of section 9(5) of the CGST Act, 2017 and section 5(5) of the IGST Act, 2017?

CGST section 9(5) applies to notified categories of services supplied intra-State through an ECO, and IGST section 5(5) applies to notified services supplied inter-State. Both operate only for categories the Government notifies on the Council's recommendation, and both relate to services, not goods.

  1. ACGST section 9(5) covers notified services on intra-State supplies, while IGST section 5(5) covers notified services on inter-State suppliesCorrect
  2. BBoth provisions apply automatically to every supply of goods and services made through any ECO
  3. CSection 9(5) covers notified goods only, while section 5(5) covers notified services only
  4. DSection 9(5) covers inter-State supplies and section 5(5) covers intra-State supplies

Explanation

Section 9(5) of CGST speaks of tax on intra-State supplies of notified categories of services, and section 5(5) of IGST speaks of tax on inter-State supplies of notified categories of services. Both depend on notification by the Government on the Council's recommendations, and neither is automatic or limited to goods.

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