Charging section in CGST, SGST, UTGST and IGST :
Section 9(1) of CGST Act is the charging section for CGST.
Subject to section 9(2) of CGST Act, there shall be levied a tax called the Central Goods and Services Tax (CGST) on all intra-State supplies of goods or services or both, except on supply of alcoholic liquor for human consumption, on the value determined under section 15 of CGST Act and at such rates not exceeding 20% as may be notified by Central Government, on the recommendation of GST Council and collected in such manner as may be prescribed.
CGS T, SGST, UTGS T and I GS T on petroleum products at later stage – The CGST 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 GST Council – section 9(2) of CGST Act. Section 5(1) and 5(2) of IGST Act have parallel provisions in respect of IGST.