Section Section 11
or order issued under sub-section (2) of the said section of the Central Goods a
section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act.
1. Subs. by Act 33 of 2018, $. 2 for sub-section
(w.e.f: 1-2-2019)
Explanation: -For the purposes of this section, where an exemption in respect of any goods or services or both from the whole O part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods Or services or both. I[8A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice. Notwithstanding anything contained in this Act; if the Government is satisfied that practice was, O is, generally prevalent regarding levy of Union territory tax (including non- levy thereof) on any supply of goods or services or both; and b such supplies were, or are, liable to Union territory tax, in cases where according to the said practice, Union territory tax was not, Or is not being; levied; or (ii) a higher amount of Union territory tax than what was, Or is being, levied, in accordance with the said practice, the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the Union territory tax payable on such supplies; Or, as the case may be, the Union territory tax in excess of that payable o such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the Union territory tax was not, O is not being, levied, o was, Or is being, short-levied, in accordance with the said practice:] CHAPTER IV PAYMENT OF TAX
9_ Payment of tax: The amount of input tax credit available in the electronic credit ledger of the registered person 0n account of, integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, O as the case may be, Union territory tax, in that order; (b) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax: 2[Provided that the input tax credit o account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax_ (c the Union territory tax shall not be utilised towards payment of central tax 3[9A. Utilisation of input tax credit: ~~Notwithstanding anything contained in
Roop's Law Assist