Levy and collection under gst

Goods and service Tax levied and collected by the GOVT , as per chapter III , Section 9 levy and collection of the CGST act 2017 .

1) As per sub section 1 of the section 9 GST will be levied on all Goods and services , except on the supply of alcoholic liquor for human consumption not exceeding 20,%

2) petroleum products , High Speed diesel , motor spirit , natural gas , aviation turbine full will be levied from such date as notified by the GOVT, on the recommendation of council .

3) Goods and services tax will be levied on Reverse Charge basis on certain Goods and services tax notified by the GOVT ,

4) Goods and services tax will be levied on Reverse Charge basis on specified person's in respect of specified goods and services .

5) GST will be levied on electronic commerce operator .