Chapter III - Levy and collection of tax
Section 5
Section 5: Levy and collection
Section 5 charges integrated GST on inter-State taxable supplies; actual rates and certain special payment routes depend on current notifications.
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Need advice on Section 5?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Key takeaways
Charge and value
Integrated tax applies to inter-State supplies on the value determined under CGST Section 15, at a notified rate within the statutory ceiling.
Imported goods
The Act directs collection of integrated tax on imported goods through the Customs Tariff Act at the customs duty point, subject to the operative statutory proviso and notifications.
Special liability routes
Reverse charge for notified categories and operator liability for notified services apply only when their specific notification covers the supply.
Charge and value
Integrated tax applies to inter-State supplies on the value determined under CGST Section 15, at a notified rate within the statutory ceiling.
Imported goods
The Act directs collection of integrated tax on imported goods through the Customs Tariff Act at the customs duty point, subject to the operative statutory proviso and notifications.
Special liability routes
Reverse charge for notified categories and operator liability for notified services apply only when their specific notification covers the supply.
Practical checklist
Do
- Classify the supply as inter-State under IGST Section 7.
- Check current rate, exemption and reverse-charge notifications for the date and item.
- For imports, reconcile customs valuation and the operative IGST proviso.
Frequently asked questions
Does the statutory rate ceiling give the rate to invoice?
No. Section 5(1) requires the Government-notified rate for the particular supply.
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026