Levy and Collection of Tax

Decide whether there is a taxable supply, who pays, and whether composition, exemption or non-recovery applies.

Sections 7–11A6 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active

Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.

Chapter in 2 Minutes Section map Questions Connected law Practical application Official sources

Chapter in 2 Minutes

Classify the supply before looking at the rate.
Separate forward charge, reverse charge, composition and exemption analysis.
Rate and exemption conclusions are effective-date sensitive and must trace the notification chain.
Section 11A requires its own current-status and effective-date reading.

Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 7Scope of supplyOpen section Section 8Tax liability on composite and mixed suppliesOpen section Section 9Levy and collectionOpen section Section 10Composition levyOpen section Section 11Power to grant exemption from taxOpen section Section 11APower not to recover Goods and Services Tax not levied or short-levied as a result of general practiceOpen section

Questions this chapter should answer

Is this transaction a supply?
Who is liable to pay GST?
Does reverse charge apply?
Is composition available?
Is the supply exempt or covered by a non-recovery direction?

These questions are written as practical reader prompts rather than keyword lists.