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Chapter 3 – Charge of GST

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Extent & Commencement of CGST Act/ SGST Act/ UTGST Act/ IGST Act
Applicability CGST SGST UTGST IGST

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Intra-State Supply Inter-State Supply
States of India   
Union Territories With Legislature   
Union Territories Without Legislature   

Levy and Collection of CGST/IGST

Section Particulars CGST IGST
9(1) Levied On Intra-State supplies of goods/ Inter-State supplies of
services/ both goods/ services/ both
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Collected and Paid by Taxable Person
Supply outside • Alcoholic Liquor for Human Consumption,
purview of GST • Un-denatured extra neutral alcohol or rectified spirit
used for manufacture of alcoholic liquor, for human
consumption
Value for levy Transaction value under section
15 of the CGST Act
Rates Rates as notified by IGST rate = CGST rate + SGST
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Government. rate/UTGST rate

Maximum rate of CGST can be Maximum rate of IGST can
20%. be 40%
9(2) Supplies on which tax • Petroleum crude
would be levied w.e.f. • High speed diesel
a notified date • Motor spirit (commonly known as petrol)
• Natural gas and
• Aviation turbine fuel
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9(3) and Tax payable under • Supply of goods or services or both, notified by the
9(4) reverse charge Government.
• Supply of specified categories of goods or services or
both by an unregistered supplier to specified class of
registered persons
9(5) Tax payable by the The Government may notify specific categories of services the
electronic commerce tax on supplies of which shall be paid by electronic commerce
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operator operator (ECO) as if such services are supplied through it.

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Services Taxable Under Reverse Charge
GST Rate
Service Service Service Conditions for
Entry (if
Category Supplier Recipient Reverse Charge
applicable)
1 Goods Goods Specified 5% RCM applies at 5% if
Transport Transport Recipients (Without GTA does not avail ITC;

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Agency (GTA) Agency ITC) / 12% GTA can opt for
(With ITC) forward charge at 5%
with ITC. RCM not
applicable to
recipients registered
only for TDS.
2 Legal Services Individual Business Entity - Business entity pays
Advocate GST under RCM.
(including

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Senior
Advocate) or
Firm
3 Arbitral Arbitral Business Entity - Business entity pays
Tribunal Tribunal GST under RCM.
4 Sponsorship IPL (Example) Body - Body corporate or
Services Corporate or partnership firm pays
Partnership GST under RCM.
Firm
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5 Services Government Business Entity - Business entity pays
Supplied by (Central, State, GST under RCM,
Government UT, Local except for specified
Authority) exempted services:
• renting of
immovable
property,
• services by
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the
Department
of Posts and
the Ministry
of Railways
(Indian
Railways)
• services in
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relation to an
aircraft or a
vessel, inside
or outside the
precincts of a
port or an
airport;
• transport of
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goods or
passengers.

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GST Rate
Service Service Service Conditions for
Entry (if
Category Supplier Recipient Reverse Charge
applicable)
5A Renting of Government Registered - Registered person
Immovable excluding the Person pays GST under RCM.
Property Ministry of

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Railways
(Indian
Railways)
5AA Renting of Any Person Registered - Registered person
Immovable Person pays GST under RCM.
Property
5AB Renting of Unregistered Registered - Registered person
Immovable Person Person pays GST under RCM.
Property, other
than

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Residential
Dwelling
6 Director Director of a The Company - Company or body
Services Company or or Body corporate pays GST
Body Corporate Corporate under RCM, except for
services in personal
capacity.
7 Insurance Insurance Person carrying - Person carrying on
Agent Agent on insurance insurance business
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business pays GST under RCM.
8 Recovery Agent Recovery Agent Banking - Banking company, FI,
Company, FI, or or NBFC pays GST
NBFC under RCM.
9 Music Creator Music - Music companies,
Composer, Companies, producers, etc.,
Photographer, Producers, etc. located in taxable
Artist territory pay GST
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under RCM.
9A Author Author Publisher - Publisher pays GST
under RCM, except
when author opts for
forward charge.
10 Overseeing Members of RBI - RBI pays GST under
Committee Overseeing RCM.
Members Committee
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11 Direct Selling Individual DSAs Banking - Banking company or

Agents (DSAs) (other than Company or NBFC pays GST under
Body NBFC RCM.
Corporate,
Partnership, or
LLP)
12 Business Business Banking - Banking company
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Facilitators Facilitators Company pays GST under RCM.

(BFs)

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GST Rate
Service Service Service Conditions for
Entry (if
Category Supplier Recipient Reverse Charge
applicable)
13 Agents of Agents of Business - Business
Business Business Correspondent correspondent (bank)
Correspondent Correspondent (Bank) pays GST under RCM.

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14 Security Non-body Registered - Registered person
Services Corporate Person pays GST under RCM,
Supplier except when the
supplier is registered
for TDS or is a
composition supplier.
15 Renting of Supplier other Body 5% (Limited Body corporate pays
Motor Vehicles than Body Corporate ITC) / 12% GST under RCM at 5%
Corporate (With full if the supplier does
ITC) not charge GST @ 12%

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and does not opt for
full ITC.
16 Lending of - Borrower - Borrower pays GST
Securities under RCM.

Section 9(5)
Aspect Details
Section 9(5) The government can specify services for which tax on Intra-State supplies will
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Overview be paid by the ECO if supplied through it. Provisions apply to the ECO as if
they are the direct supplier. If an ECO lacks a physical or representative
presence in the territory, it must appoint a person to be liable for tax
payment.
Definition: The supply of goods, services, or both, including digital products over a digital
Electronic or electronic network.
Commerce
Definition: Any person who owns, operates, or manages an electronic platform for the
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Electronic supply of goods or services or both. Sometimes the ECO itself is the supplier,
Commerce but often, goods/services are supplied by another person to the consumer.
Operator (ECO)
Government's Role The Government, upon GST Council's recommendations, may notify specific
service categories where the ECO must pay the tax if such services are
supplied through its platform.
Notified Services 1. Services by way of transportation of passengers by a radio-taxi,
motorcab, maxicab, motorcycle, any other motor vehicle except
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omnibus. E.g., Ola, Uber.

2. Services by way of transportation of passengers by an omnibus
except where the person supplying such service through ECO is a
company.
The tax on services by way of transportation of passengers by an
omnibus provided by a company through ECO is not payable by ECO.
It will be payable by the company itself.
3. Services by way of providing accommodation in hotels, inns, guest
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houses, clubs, campsites or other commercial places meant for

residential or lodging purposes, except where the person supplying
such service through electronic commerce operator is liable for

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Aspect Details
registration u/s 22(1) of the said CGST Act. E.g., Oyo Hotels, Make my
trip, etc.
4. Services by way of house-keeping, such as plumbing, carpentering,
etc., except where the person supplying such service through
electronic commerce operator is liable for registration u/s 22(1) of

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the said CGST Act. E.g., Urban Clap.
5. Supply of restaurant service other than the services supplied by
restaurant, eating joints, etc. located at “specified premises”.
“Specified Premises” means premises providing hotel
accommodation service having declared tariff of any unit of
accommodation above ₹ 7,500 per unit per day or equivalent.

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