what is levy and collection under gst .
anybody explain in detail...
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 .
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