Section Section 7
Levy and collection: Subject to the provisions of sub-section (2), there shall be
7. Levy and collection: Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods O services or both; except o the supply of alcoholic liquor for human consumption [and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor; for human consumption], on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent;, as may be notified by the Central Government on the recommendations of the Council and collected in such manner as
Roop's Law Assist