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Section9
The Central Goods and Services Tax Act, 2017

Levy and collection

In force Act 12 of 2017 As on 15 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 36 provisions Instruments 40

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 9 of the Central Goods and Services Tax Act, 2017 deals with levy and collection. Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption [and un-denatured extra neutral alcohol or rectified spirit use The Act was enacted on 12 Apr 2017.

(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 1[and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption], on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.

(2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.

(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.

2[(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.]

(5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:

Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:

Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.

Section 9, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 15 Value of taxable supply

Referred to by 36

  1. Arunachal Pradesh Goods and Services Tax Act s. 2
  2. Arunachal Pradesh Goods and Services Tax Act s. 2
  3. Assam Goods and Services Tax Act s. 2
  4. Bihar Goods and Services Tax Act s. 7
  5. s. 2 Definitions
  6. s. 10 Composition levy
  7. s. 18 Availability of credit in special circumstances
  8. s. 20 Manner of distribution of credit by Input Service Distributor
  9. s. 24 Compulsory registration in certain cases
  10. s. 31 Tax invoice
  11. s. 52 Collection of tax at stores
  12. Chhattisgarh Goods and Services Tax Act s. 2

and 24 more

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Mohit Minerals Pvt. Ltd. v. Union of India

    High Court 23 Jan 2020 Binding (High Court) Reportable 2020 SCC OnLine Guj 112

    Court's Decision & Legal Precedent

    IGST levied again on ocean freight in a CIF import, after IGST has already been paid on the imported goods (freight included in customs value), is ultra vires. Notifications 8/2017-IT(Rate) and 10/2017-IT(Rate) (entry 10) could not tax a service where both supplier and recipient are outside India on reverse charge against the importer. SCA 726/2018, Pardiwala & A.C. Rao JJ. Supreme Court in Union of India v. Mohit Minerals (2022) 10 SCC 700 largely affirmed the Gujarat HC.

    On this section: Parallel levy principle: a destination-based GST/IGST cannot double-tax the same supply via a reverse-charge fiction against the importer.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. High Court 12 Apr 2023 DLHC010382082021

    … serial number 15, in column (3), in the heading "Description of Services", after item (c), the following shall be inserted, namely, - "Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017)."; (iv) against serial number 17, in column (3), in the heading "Description of W.P.(C) 14048/2021 & connected matters Page 7 of 58 Services", after item (e), the following shall be inserted, namely,- …

    Read this order on eCourtsIndia

  2. High Court 12 Apr 2023 DLHC010399752021

    … serial number 15, in column (3), in the heading "Description of Services", after item (c), the following shall be inserted, namely, - "Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017)."; (iv) against serial number 17, in column (3), in the heading "Description of W.P.(C) 14048/2021 & connected matters Page 7 of 58 Services", after item (e), the following shall be inserted, namely,- …

    Read this order on eCourtsIndia

Made under this section, and citing it

40 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 9

What have the courts held on Section 9 of the Central Goods and Services Tax Act?

Mohit Minerals Pvt. Ltd. v. Union of India (23 Jan 2020) is the leading judgment on this section among those set out below: Parallel levy principle: a destination-based GST/IGST cannot double-tax the same supply via a reverse-charge fiction against the importer.

How do I find court cases under Section 9 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 9, section 9 CGST Act, section 9 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Mohit Minerals Pvt. Ltd. v. Union of India (23 Jan 2020).

What should I read with Section 9 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 15 (Value of taxable supply), so none of them can safely be read on its own. 36 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 40: most recently Notification No. 01/2020-Central Tax (Rate) dated 21.02.2020 (2020), then Notification No. 02/2020-Central Tax (Rate) dated 26.03.2020 (2020), and 38 more.

When was Section 9 of the Central Goods and Services Tax Act enacted?

Section 9 of the Central Goods and Services Tax Act, cited as CGST Act 9, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.