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Unit - 1 6 GST in India : Levy and Collection Structure 1.1. Introduction 1.2 Genesis of GST in India 1.3 Constitutional Amendment for GST 1.4 Legislative Framework 1.5 Structure of GST 1.6 Benefits of GST 1.7 Extent of CGST Act/ SGST Act/ UTGST Act/ IGST Act 1.8 Applicability of GST in India 1.9 Levy and collection 1.9.1 Levy and collection as per CGST Act, 2017 1.9.2 Levy and collection as per IGST Act, 2017 1.10 GST on Alcohol for human consumption 1.11 GST on Petroleum 1.12 Liability to pay CGST 1.13 Exercises 1.1 Introduction Goods and Services Tax (GST) has been identified as one of the most important tax reforms in post independence. GST is a path breaking indirect tax reform which will create a common national market by removing inter-state trade barriers.GST has subsumed (absorbed or include) multiple indirect taxes imposed by central and state governments. Power to levy any tax is derived from the Constitution of India. As per article 265 of The Constitution of India no tax shall be imposed or collected except by the authority of any Law. The charging section is the must in any Taxing Law for levy( impose) and collection (payment) of taxes. The very basic for the charge of tax in any taxing statute is taxable event, i.e. the point of time when tax will be imposed. Under pre GST regime, each indirect taxes has separate taxable event (such as manufacture in case of Excise Duty, provision of services in case of Service Tax, sale of goods in case of VAT/ CST, etc.) Under the GST regime, the taxable event is supply of goods or services or both. The scope of supply has been discussed in detail in unit-2. 89 
