INTRODUCTION
CFA VIJAY
CFA
PRAKASHVIJAY PRAKASH
[ CS &
CFA ] [ CFA & CS ]
CHARGING SECTION [SECTION 9]
EXTENT & COMMENCEMENT OF GST LAW :-
[ CGST ACT 2017 EXTENDS TO WHOLE OF INDIA ]
9(1). CGST on Supply of G/S/B except alcoholic liquor for human
Consumption but the rate not exceeding 20%, payable by Supplier
under forward charge.
9(2) . CGST will be effected on 5 PP notified by Govt after
recommendation of GST Council.
9(3). Specify categories of Supply of G/S/B, tax is paid by Recipient
under RCM.
9(4). Specify a class of RP received a Specified category of G/S/B
received from URP, tax is paid by RP under RCM.
9(5). Specify category of Services, on which the tax is paid
by ECO on Intra-state Supply.
SECTION 9(3) : SUPPLY OF SPECIFIC GOODS
[ WHERE TAX IS PAYABLE BY RECIPIENT ]
SN Description of Image Supplier of Goods Recipient of
Goods Goods
1. Cashew nuts Agriculturist Any RP
[not shelled or Peeled ]
2. Bidi wrapper leaves Agriculturist Any RP
[ Tendu]
3. Tobacco leaves Agriculturist Any RP
4. Silk yarn Manufacture of Silk Yarn Any RP
5. Supply of Lottery SG/UT/ LA Lottery Agent/
distributor
6. Row Cotton Agriculturist Any RP
7. Used Vehicle/ Seized SG/UT/ LA Any RP
Goods/ Waste & Scrap
SECTION 9(3) : SUPPLY OF SPECIFIC SERVICES
[ WHERE TAX IS PAYABLE BY RECIPIENT ]
Supplier of Image Recipient of RCM
Specific Service Services
1 Legal Services RCM
by advocate
2 Arbitral Tribunal RCM
3 Sponsorship RCM
Services
4 Services supplied RCM
by the Govt.
5 Renting of IMP Registered Person RCM
By the Govt.
6 TDR Service Promoter [Builder] RCM
7 LT Lease Land RCM
Service for COP
[ ≥ 30 years ]
SN Supplier of Image Recipient of Service RCM
Specific Service
IM
8 Insurance Agent RCM
Service
9 Recovery Agent RCM
Service
10 Music Composer/ RCM
Photographer /
Artist
11 RCM
12 Overseeing RCM
Committee
13 Direct Selling RCM
Agents ( DSAs)
14 Business RCM
Correspondent
Agent
15 Security Service Registered Person RCM
by any Person
other than BC
16 Renting of MV by Body Corporate RCM
any person other
than BC
17 Lending of
Securities by
RCM
lender [ through
Intermediary ,
Regulated by SEBI
18 Goods Transport Specified RCM
Agency [ GTA ] Recipient
19 Director of
Company (I) / RCM
Body Corporate
TIME OF SUPPLY OF GOODS
ISSUE OF INVOICE
TIME OF SUPPLY OF GOODS [ SECTION 12 ]
CONCEPT CAPSULE
CQ 1.
CQ 2.
CQ 3.
