Section 9 is the charging section of GST.

In simple words, it answers the question:

"When and on what transactions will GST be charged?"

Basic Rule

Whenever a person supplies goods or services in India for a consideration (payment), GST is applicable unless specifically exempted.

For example:

Section 9(1) – GST is Levied on Supply

GST shall be charged on the supply of goods or services or both.

Example:

A trader sells goods worth ₹1,00,000.

GST @18% = ₹18,000

Customer pays = ₹1,18,000

The trader collects GST and deposits it with the Government.

Section 9(3) – Reverse Charge on Specified Supplies

Normally, the supplier pays GST.

But for certain notified goods/services, the recipient has to pay GST directly to the Government.

This is called Reverse Charge Mechanism (RCM).

Example:

A company hires an advocate.

Instead of the advocate paying GST, the company receiving the service pays GST under RCM.

Remember:

Normal GST = Supplier pays
RCM GST = Recipient pays

Section 9(4) – Purchase from Unregistered Supplier

Government can notify specific classes of registered persons who must pay GST under RCM when purchasing from unregistered suppliers.

Example:

If the Government notifies a certain category of taxpayers, and they buy goods/services from an unregistered person, they may have to pay GST under RCM.

Section 9(5) – E-Commerce Operators Liable to Pay GST

For certain services provided through e-commerce platforms, the platform itself is responsible for paying GST instead of the actual service provider.

Example:

• Cab booked through Uber
• Food delivery through Swiggy for notified services

In such notified cases, GST liability is on the e-commerce operator.

Practical Understanding

Think of Section 9 as answering three key questions:

1. What is taxed?

Supply of goods and services.

2. Who pays GST?

Usually the supplier.

3. Are there exceptions?

Yes:

• Section 9(3) → Recipient pays under RCM.
• Section 9(4) → Registered recipient may pay on purchases from unregistered persons (if notified).
• Section 9(5) → E-commerce operator pays for specified services.

Easy One-Line Summary

Section 9 is the heart of GST levy. It imposes GST on the supply of goods and services and specifies whether the supplier, recipient, or e-commerce operator is responsible for paying the tax.