This document discusses the charging of GST under various sections and scenarios. Some key points: 1. CGST/SGST is levied on intra-state supply of goods/services at a rate up to 20%, paid by the taxable person. Reverse charge applies in some notified cases where the recipient pays instead of supplier. 2. E-commerce operators facilitating sales through their platforms are liable to pay tax on certain notified services as if they are the supplier. 3. Reverse charge applies in some cases of Business to Business transactions as per notifications, with the recipient paying the tax instead of the supplier. 4. Eight categories of goods are notified where reverse charge applies if supplied by unregistered

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Chapter 1
CHARGE OF GST
1. CHARGING SECTION 9 of CGST Act/ Section 5 of IGST Act
A
General
Levy Exception Value Rate Paid by
CGST/SGST is
levied on
Intra state
supply of
goods or
services or
both
Supply of
alcoholic
liquor for
human
consumption
Transaction
value u/s 15
of the Act
As may be
notified by
CG (not
exceeding
20%)
Taxable
person
Notes:-
The tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly
known as petrol), and 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.

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(i)
(ii)
B
Supply of
Notified Goods
or Services
By Unregistered
dealer
Supply of goods or services, notified by the Govt on the recommendations of the
GST Council
In such cases Recipient is liable to pay tax under Reverse charge mechanism
C Electronic Commerce Operator (ECO)
Any person who owns, operates or manages digital or electronic facility or platform for
electronic commerce
B
C
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Reverse Charge
By Unregistered
dealer
To Registered
dealer
Or
Supply of goods or services, notified by the Govt on the recommendations of the
In such cases Recipient is liable to pay tax under Reverse charge mechanism
Electronic Commerce Operator (ECO)
Any person who owns, operates or manages digital or electronic facility or platform for
1.2
Charge of GST
To Registered
Sec 9(4)
Supply of goods or services, notified by the Govt on the recommendations of the
In such cases Recipient is liable to pay tax under Reverse charge mechanism
Any person who owns, operates or manages digital or electronic facility or platform for
Sec 9(3)

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Amazon and Flipkart are
e-commerce Operators
because they are
facilitating actual suppliers
to supply goods through
their platform (popularly
called Market place model
or Fulfillment Model)
Amazon and Flipkart will
not be treated as
e-commerce operators in
relation to those supplies
which they make on their
own account (popularly
called inventory model)
Titan 78 supplying watches
and jewels through its own
website would not be
considered as an
e-commerce operator for
the purposes of this
provision.
E-Commerce Operator Not an Ecommerce
Operator
Not an Ecommerce
Operator
Levy
If the ECO is located in taxable
territory
If the ECO does not have physical
presence in the taxable territory
If the ECO has neither the physical presence nor
any representative in the taxable territory
Person liable to pay tax is the ECO
Person liable to pay tax is the
person representing the ECO
Person liable to pay tax is the
person appointed by the ECO for
the purpose of paying the tax
The Government may notify specific categories of services the tax on intra-State supplies of which
shall be paid by the electronic commerce operator (ECO) if such services are supplied through it.
Such services shall be notified on the recommendations of the GST Council.

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Services by way of transportation
of passengers by a radio-taxi,
motorcab, maxicab and motor
cycle;
Generally, the supplier
of goods or services is
liable to pay GST.
Notification No. 17/2017 CT
notified the following categories of services
All the provisions of the CGST Act shall apply to such ECO as if he is the supplier
liable for paying the tax in relation to the supply of above services.
2. Reverse Charge Mechanism (Section 9(3) & 9(4))
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Services by way of providing
accommodation in hotels, inns,
guest 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
registration under section 22(1)
of the CGST Act.
Services
keeping,
carpentering
the person
service
commerce
registration
22(1) of
supplier
is
However, in case of
certain notified
supplies, the liability
may be cast on the
recipient under the
reverse charge
mechanism.
Reverse
the liability
on the
supply
services
supplier
or services
notified
supply
Notification No. 17/2017 CT & 14/2017 IT dated 28.06.2017 as amended has
categories of services supplied through ECO for
All the provisions of the CGST Act shall apply to such ECO as if he is the supplier
liable for paying the tax in relation to the supply of above services.
Reverse Charge Mechanism (Section 9(3) & 9(4))
1.4
Charge of GST
by way of house-
keeping, such as plumbing,
carpentering etc, except where
person supplying such
through electronic
commerce operator is liable for
registration under subsection
the CGST Act.
Reverse charge means
liability to pay tax is
the recipient of
supply of goods or
services instead of the
supplier of such goods
services in respect of
notified categories of
supply.
as amended has
for this purpose
All the provisions of the CGST Act shall apply to such ECO as if he is the supplier
Reverse Charge Mechanism (Section 9(3) & 9(4))

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Two types of Reverse charge
Section 9(3)
(Appl. whether or not
supplier is registered or
unregistered)
Section 9(4)
(Appl. if supplier is
Unregistered & recipient
is registered)
Before 01.04.2019Applicable from
01/07/2017 to as of now
date
w.e.f.01.04.2019
01.07.2017 to
12.10.2017
w.e.f.13/10/2017
to 31.03.2019
Applicable only
for Real Estate
sector
If aggregate
value of
taxable
Supplies in a
day exceeds
Rs.5000
Not applicable
(Notification.13/2017) – Service
(Notification.14/2017) – Goods

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Type of Service Supplier of Service Recipient of Service
1. Transportation of Goods through GTA GTA in respect of transportation of goods
by road who has not paid GST @12 %
(Detailed clarification given in Note 1
below the table)
where the person liable to pay freight is –
(a) any registered factory;
(b) any registered society;
(c) any co-operative society;
(d) any registered dealer (except for CG,SG,LA regd for
the purpose of GST TDS)
(e) any body corporate
(f) any partnership firm (whether or not Regd)
(g) any casual taxable person
2. Legal Services Any Advocate or Firm of Advocates Any business entity located in the taxable territory.
3. Director of a company A director of a company or body corporate Company or the body corporate.
4. Sponsorship Service Any Person Sponsors being any body corporate or partnership firm
5. Security Services Any person other than a body corporate A registered person, located in the taxable territory
Exception :
a) service provided by CG,SG,LA, GA if they are
registered only for the purpose of GST TDS
b) a registered person paying tax under section 10
of the said Act
6. Renting of Motor Vehicle Any person (other than a body corporate,
paying GST @ 5%)
Any body corporate
7. Renting of Immovable Property Government or local authority Any person registered under GST Act
Section 9(3) - Supply of services taxable under reverse charge, i.e. the services where tax is payable by the recipient:
Notification. 13/2017 CT (R) (updated)

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8. Any service other than
a) Speed Post, Express parcel Post, Postal
Life Insurance or Agency services
b) Service in relation to Aircraft or Vessel
inside or outside the precincts of Port or
Air port
c) Transportation of Goods/Passengers
Government or local authority Any person registered under GST Act
9. Transfer of
a) Development Rights or
b) Floor Space Index or
c) Long term lease of land for 30 yrs or
more
Land lord Promotor (i.e.,Builder)
(Note : However taxability is restricted to unsold flats held by promoter upon completion of
construction)
10. Agency Services
Insurance agent. Insurance Companies
Recovery agent Banks or NBFC
11. Arbitral Tribunal Arbitral Tribunal Any business entity located in the taxable territory
12.
Transfer or permitting the use or enjoyment
of a copyright covered Section 13(1)(a)of the
Copyright Act
A music composer, photographer, artist or
the like relating to original dramatic,
musical or artistic works
Music company, producer or the like
Relating to original literary works Publisher (Note 2- Exception)
13. Policy making Overseeing Committee members RBI
14. Finding potential customers
Individual Direct Selling Agents (DSAs)
Banks/ NBFCBusiness facilitator(BF)
15. Representative services Services provided by an agent of business
correspondent(BC) (w.e.f.01/01/2019)
To Business correspondent
16. Lending of Securities under SEBI Scheme Any person who charges lending Fee Borrower i.e. a person who borrows the securities
under the Scheme through an intermediary of SEBI

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Note 1: Clarification regarding GST ON GTA SERVICES
If GTA opts to pay Tax @ 12% (6%+6%) If GTA opts Tax @ 5% (2.5% +2.5%)
GTA can avail full ITC on GST paid on Any
Input, Input services & Capital Goods
GTA cannot avail ITC on any Input, Input
service & Capital goods
For services provided to For services provided to
Unregistered
persons under GST
Registered persons
under GST
Persons given in
pt.1 in table
Other unregistered
persons
Exempt ExemptRCM is applicableTax payable and entire tax is payable by GTA
Note2: Forward charge applies on Author
Where, -
(i) The author has taken registration under GST Act, and filed a declaration with the jurisdictional CGST or SGST commissioner, as the case may be, that
he exercises the option to pay central tax on the service under forward charge and that he shall not withdraw the said option within a period of 1 year
from the date of exercising such option;
(ii) The author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the Publisher.

9. CH.SUDHEER C.A, C.M.A
1.9
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S.
No.
Tariff item,
sub-heading,
heading or
Chapter
Description of
supply of Goods
Supplier of
goods
Recipient of
supply
(1) (2) (3) (4) (5)
1. 0801 Cashew nuts, not
shelled or peeled
Agriculturist Any registered person
2. 1404 90 10 Bidi wrapper
leaves (tendu)
Agriculturist Any registered person
3. 2401 Tobacco leaves Agriculturist Any registered person
4. 5004 to 5006 Silk yarn Any person
who manufactures
silk yarn from raw
silk or silk worm
cocoons for supply
of silk yarn
Any registered person
5. 5201 Raw cotton Agriculturist Any registered
person6. - Supply of lottery. State Government,
Union Territory or
any local
authority
Lottery distributor or
selling agent.
7. Any chapter Used vehicles, seized and
confiscated goods, old
and used goods, waste
and scrap
Central
Government, State
Government, Union
territory or a local
authority
Any registered
person
(If unregistered then
Govt department
should get registered
and pay tax)
8. Any chapter Priority Sector Lending
Certificate
Any registered
person
Any registered
person
Section 9(3)- Notification 04/2017- In case of goods