Liability to pay tax by recipient instead of supplier for notified goods/services under Section 9(3)/9(4) of CGST Act or Section 5(3)/5(4) of IGST Act [Section 2(98)].

Services: Anything other than goods, money, securities; includes activities relating to use/conversion of money for separate consideration. Includes facilitating/arranging transactions in securities [Section 2(102)].

Taxable supply: Supply of goods/services leviable to tax under CGST Act [Section 2(108)].

Taxable person: Person registered or liable to be registered under Section 22 or 24 of CGST Act [Section 2(107)]. (Includes unregistered persons liable to be registered, and voluntarily registered persons).

3. Extent & Commencement of GST Law

Central Goods and Services Tax Act, 2017: Extends to the whole of India [Section 1 of CGST Act].
India: Territory as per Article 1 of the Constitution, its territorial waters, seabed, sub-soil, continental shelf, exclusive economic zone, other maritime zones (Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976), and airspace above these [Section 2(56) of CGST Act].
- Territorial Waters: 12 NM
- Contiguous Zone: 24 NM
- Exclusive Economic Zone: 200 NM
State GST law: Extends to the whole of the respective State/Union Territory with Legislature (Delhi, Puducherry, Jammu & Kashmir).
Integrated Goods and Services Tax Act, 2017: Extends to the whole of India [Section 1 of IGST Act].
Union Territory Goods and Services Tax Act, 2017: Extends to Union Territories without Legislature (Andaman & Nicobar Islands, Lakshadweep, Dadra & Nagar Haveli and Daman & Diu, Ladakh, Chandigarh, and other territory) [Section 1 of UTGST Act].

4. Levy & Collection of CGST & IGST (Section 9 of CGST Act & Section 5 of IGST Act)

4.1. Statutory Provisions - CGST Act, Section 9

Sub-section	Particulars
(1)	Levy of CGST on all intra-State supplies of goods/services (except alcoholic liquor for human consumption), on value determined under Section 15, at rates not exceeding 20% (as notified by Government on Council's recommendations), collected as prescribed, paid by taxable person.
(2)	CGST on petroleum crude, high speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel to be levied from a date notified by Government on Council's recommendations.
(3)	Government may notify categories of goods/services where tax is paid on reverse charge basis by the recipient. All CGST Act provisions apply to recipient as if they are the person liable for tax.
(4)	Government may notify registered persons who shall pay tax on reverse charge basis for specified goods/services received from an unregistered supplier. All CGST Act provisions apply to recipient as if they are the person liable for tax.
(5)	Government may notify categories of services where tax on intra-State supplies is paid by the electronic commerce operator (ECO) if supplied through it. All CGST Act provisions apply to ECO as if it is the supplier liable for tax.

4.2. Statutory Provisions - IGST Act, Section 5

Sub-section	Particulars
(1)	Lev