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CGST Act · Chapter III

Levy and Collection of Tax

Reviewed by Nikhil Gupta · Last reviewed 30 August 2026

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 MinutesSection mapQuestionsConnected lawPractical applicationOfficial 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 sectionSection 8Tax liability on composite and mixed suppliesOpen sectionSection 9Levy and collectionOpen sectionSection 10Composition levyOpen sectionSection 11Power to grant exemption from taxOpen sectionSection 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.

Connected GST resources

GST Goods Rate Master

Open the connected Finin2min repository or practical guide.

GST Services Rate Master

Open the connected Finin2min repository or practical guide.

GST Notifications

Open the connected Finin2min repository or practical guide.

Reverse Charge Mechanism: The Expense Side GST Trap | Finin2min GST Playbook

Open the connected Finin2min repository or practical guide.

GST Composition Scheme Eligibility: Should Small Businesses Opt In?

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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