Under the CGST Act 2017, GST is LEVIED under Section 9 on:
Answer & Solution
Correct answer: C.
1. Section 9 CGST Act 2017: LEVY and COLLECTION of CGST on intra-State supply of goods or services or both at rates not exceeding 20%, notified by Government on GST Council recommendation.
2. Section 9(1): tax is levied on the value of supply (Section 15).
3. Section 9(2): rate notified by Central Government on GST Council recommendation.
4. Section 9(3): REVERSE CHARGE — recipient pays tax instead of supplier (for specified categories).
5. Section 9(4): tax payable by recipient (RCM extended categories — currently limited applicability).
6. Section 9(5): E-COMMERCE OPERATOR liable for specified services (e.g. cab aggregators).
7. IGST under IGST Act 2017 Section 5 applies to inter-State supplies.
8. Hence option B is correct.
_Source: CS Executive Paper 4 Tax Laws (ICSI BoS) + Income Tax Act 1961 + CGST Act 2017 — CGST Act 2017 Section 9; IGST Act 2017 Section 5_
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