Levy and Collection of GST | Goods and Services Tax (GST) - B Com PDF Download

 Page 1


 
 Levy And Collection Of GST 
The charging sections are the section 9 of CGST Act, 2017 and section 5 of IGST 
Act, 2017 and provide the basis of levying of GST. 
 Section 9 of CGST Act, 2017 (Levy and Collection of 
CGST) 
In case of intra state supply of goods or services or both section 9 of the CGST 
Act, 2017 is applied. 
Sections 9(1) and 9(2) of CGST Act, 2017: Normal or Forward Charge 
As per the section 9(1) of the CGST Act, 2017 on all the intra state supply of all 
goods and services or both, CGST is levied. 
These items are the non-taxable items: 
? Under CGST, supply of alcoholic liquor is not covered. 
? Under CGST, supply of natural gas, high speed diesel, petroleum crude, 
motor spirit and aviation turbine fuel, are not subject to CGST. These 
products come under CGST as may be notified by the central government. 
(a) Section 9(1) states that as per the section 15 of CGST Act, 2017, valuation of 
goods and services or both will be done. 
(b) The highest slab in Goods and Services Act is 28% where 14% is for CGST 
and 14% is for SGST. Under section 9(1), maximum rate can be raised upto 
20%. 
(c) The CGST shall be collected by the Central government in such a manner as 
prescribed. 
(d) The taxable person will made the payment of CGST. It means the concerned 
taxable person will made the payment of CGST who may not necessary be 
supplier. But in case of Normal or Forward charge, the supplier of the goods 
or services or both will pay the CGST. In case of Reverse Charge, the 
recipient will pay the Tax not the supplier of the goods or services. 
(e) As per the section 2(107) states that Taxable Person is a person who is 
registered or liable to be registered under section 22 or section 24 of CGST 
Act, 2017. 
 
 Sections 9(3) and 9(4) of CGST Act, 2017: Levy And 
Collection in Case of Reverse Charge 
In case of Reverse charge, the liability to pay tax of notified goods or services or 
both shifts from supplier of goods or services or both to the receiver of goods or 
services or both. The Government has reversed the liability of pay tax from 
supplier to recipient is known as Reverse charge. Section 9(3) and section 9(4) of 
CGST Act, 2017 contains the provision of tax shall be paid on reverse charge 
basis. 
? Specified category of Supply of goods or services or both [Section 9(3)] 
This section grants powers to the central government to specify categories of 
supply of goods or services or both, the recipient of the goods or services will 
pay tax to the Government. The provisions of CGST Act, 2017 is applicable 
to the recipient because he is the person liable for payment of tax to the 
Central government. 
 
Registration is Mandatory 
Page 2


 
 Levy And Collection Of GST 
The charging sections are the section 9 of CGST Act, 2017 and section 5 of IGST 
Act, 2017 and provide the basis of levying of GST. 
 Section 9 of CGST Act, 2017 (Levy and Collection of 
CGST) 
In case of intra state supply of goods or services or both section 9 of the CGST 
Act, 2017 is applied. 
Sections 9(1) and 9(2) of CGST Act, 2017: Normal or Forward Charge 
As per the section 9(1) of the CGST Act, 2017 on all the intra state supply of all 
goods and services or both, CGST is levied. 
These items are the non-taxable items: 
? Under CGST, supply of alcoholic liquor is not covered. 
? Under CGST, supply of natural gas, high speed diesel, petroleum crude, 
motor spirit and aviation turbine fuel, are not subject to CGST. These 
products come under CGST as may be notified by the central government. 
(a) Section 9(1) states that as per the section 15 of CGST Act, 2017, valuation of 
goods and services or both will be done. 
(b) The highest slab in Goods and Services Act is 28% where 14% is for CGST 
and 14% is for SGST. Under section 9(1), maximum rate can be raised upto 
20%. 
(c) The CGST shall be collected by the Central government in such a manner as 
prescribed. 
(d) The taxable person will made the payment of CGST. It means the concerned 
taxable person will made the payment of CGST who may not necessary be 
supplier. But in case of Normal or Forward charge, the supplier of the goods 
or services or both will pay the CGST. In case of Reverse Charge, the 
recipient will pay the Tax not the supplier of the goods or services. 
(e) As per the section 2(107) states that Taxable Person is a person who is 
registered or liable to be registered under section 22 or section 24 of CGST 
Act, 2017. 
 
 Sections 9(3) and 9(4) of CGST Act, 2017: Levy And 
Collection in Case of Reverse Charge 
In case of Reverse charge, the liability to pay tax of notified goods or services or 
both shifts from supplier of goods or services or both to the receiver of goods or 
services or both. The Government has reversed the liability of pay tax from 
supplier to recipient is known as Reverse charge. Section 9(3) and section 9(4) of 
CGST Act, 2017 contains the provision of tax shall be paid on reverse charge 
basis. 
? Specified category of Supply of goods or services or both [Section 9(3)] 
This section grants powers to the central government to specify categories of 
supply of goods or services or both, the recipient of the goods or services will 
pay tax to the Government. The provisions of CGST Act, 2017 is applicable 
to the recipient because he is the person liable for payment of tax to the 
Central government. 
 
Registration is Mandatory 
It is compulsory for a person to get registered to pay tax under reverse charge under 
GST by virtue of Section 24(iii) of CGST Act, 2017. So, the limit of Rs. 20 Lakhs 
will not be applicable to person. 
? Supply of goods or services or both by an unregistered person to a 
registered person [Section 9(4)]. 
The taxable supply of goods or services or both is made by any unregistered person 
to a registered person comes under section 9(4) of the CGST Act, 2017. So, in such 
cases all the provisions of the CGST Act, 2017 will be applicable to registered 
recipient as if he is the person liable for paying CGST to the Government. 
 
Whenever a person registered under GST procures taxable supplies of goods or 
services or both from an unregistered person then reverse charge become 
applicable. On reverse charge basis recipient will directly make the payment to the 
government. 
 
? Exemption from reverse charge where supply received from 
unregistered person(s) in a day does not exceed Rs. 5000. [Applicable 
from 1.07.2017 – 12.10.2017] 
Notification No. 8/2017- Central Tax (Rate) New Delhi, 28
th
 June, 2017 states that 
no reverse charge applicable, if all the unregistered person supply goods or services 
or both to the registered person does not exceed Rs. 5000. If the total sum of all the 
supplies from any or all unregistered Suppliers remains = Rs. 5000/day, then the 
registered recipient will not be liable to pay tax. 
?  Provision u/s 9(4) Deferred [Applicable from 13.10.2017-31.03.2018] 
From the period 01.07.2017 when GST came into force till 12.10.2017 
[Notification No. 38/2017-Central Tax (Rate) was released on 13.10.2017], 
Reverse charge is applicable, if registered person procured any aggregate value of 
all supplies of goods or services or both from any or all unregistered suppliers 
exceeds Rs. 5000 in a day.  
New Notification states that supply of goods or services or both from an 
unregistered person to a registered person exempted in respect of reverse charge 
and apply to all registered persons for the period 13.10.2017 to 31.03.2018 as 
amended notification No. 38/2017 – Central Tax (Rate) dated 13.10.2017. 
 
 Section 9(5) of CGST Act, 2017: Levy and Collection of 
Electronic Commerce Operator (ECO) 
As per section 9(5) states that ECO shall be liable for paying CGST to central 
government, if specified services are supplied intra state through electronic 
commerce operator (ECO). 
 
Section 2(44) of CGST Act, 2017 states that the supply of goods or services or 
both, including digital products over digital or electronic network is known as 
Electronic commerce. 
 
As per the section 2(44) Electronic commerce operator is any digital or electronic 
facility or platform for electronic commerce is owned, operated or managed by any 
person. For example, Flipkart, Uber, Amazon etc. 
 
 Section 5 of CGST Act, 2017 (Levy and Collection of 
Page 3


 
 Levy And Collection Of GST 
The charging sections are the section 9 of CGST Act, 2017 and section 5 of IGST 
Act, 2017 and provide the basis of levying of GST. 
 Section 9 of CGST Act, 2017 (Levy and Collection of 
CGST) 
In case of intra state supply of goods or services or both section 9 of the CGST 
Act, 2017 is applied. 
Sections 9(1) and 9(2) of CGST Act, 2017: Normal or Forward Charge 
As per the section 9(1) of the CGST Act, 2017 on all the intra state supply of all 
goods and services or both, CGST is levied. 
These items are the non-taxable items: 
? Under CGST, supply of alcoholic liquor is not covered. 
? Under CGST, supply of natural gas, high speed diesel, petroleum crude, 
motor spirit and aviation turbine fuel, are not subject to CGST. These 
products come under CGST as may be notified by the central government. 
(a) Section 9(1) states that as per the section 15 of CGST Act, 2017, valuation of 
goods and services or both will be done. 
(b) The highest slab in Goods and Services Act is 28% where 14% is for CGST 
and 14% is for SGST. Under section 9(1), maximum rate can be raised upto 
20%. 
(c) The CGST shall be collected by the Central government in such a manner as 
prescribed. 
(d) The taxable person will made the payment of CGST. It means the concerned 
taxable person will made the payment of CGST who may not necessary be 
supplier. But in case of Normal or Forward charge, the supplier of the goods 
or services or both will pay the CGST. In case of Reverse Charge, the 
recipient will pay the Tax not the supplier of the goods or services. 
(e) As per the section 2(107) states that Taxable Person is a person who is 
registered or liable to be registered under section 22 or section 24 of CGST 
Act, 2017. 
 
 Sections 9(3) and 9(4) of CGST Act, 2017: Levy And 
Collection in Case of Reverse Charge 
In case of Reverse charge, the liability to pay tax of notified goods or services or 
both shifts from supplier of goods or services or both to the receiver of goods or 
services or both. The Government has reversed the liability of pay tax from 
supplier to recipient is known as Reverse charge. Section 9(3) and section 9(4) of 
CGST Act, 2017 contains the provision of tax shall be paid on reverse charge 
basis. 
? Specified category of Supply of goods or services or both [Section 9(3)] 
This section grants powers to the central government to specify categories of 
supply of goods or services or both, the recipient of the goods or services will 
pay tax to the Government. The provisions of CGST Act, 2017 is applicable 
to the recipient because he is the person liable for payment of tax to the 
Central government. 
 
Registration is Mandatory 
It is compulsory for a person to get registered to pay tax under reverse charge under 
GST by virtue of Section 24(iii) of CGST Act, 2017. So, the limit of Rs. 20 Lakhs 
will not be applicable to person. 
? Supply of goods or services or both by an unregistered person to a 
registered person [Section 9(4)]. 
The taxable supply of goods or services or both is made by any unregistered person 
to a registered person comes under section 9(4) of the CGST Act, 2017. So, in such 
cases all the provisions of the CGST Act, 2017 will be applicable to registered 
recipient as if he is the person liable for paying CGST to the Government. 
 
Whenever a person registered under GST procures taxable supplies of goods or 
services or both from an unregistered person then reverse charge become 
applicable. On reverse charge basis recipient will directly make the payment to the 
government. 
 
? Exemption from reverse charge where supply received from 
unregistered person(s) in a day does not exceed Rs. 5000. [Applicable 
from 1.07.2017 – 12.10.2017] 
Notification No. 8/2017- Central Tax (Rate) New Delhi, 28
th
 June, 2017 states that 
no reverse charge applicable, if all the unregistered person supply goods or services 
or both to the registered person does not exceed Rs. 5000. If the total sum of all the 
supplies from any or all unregistered Suppliers remains = Rs. 5000/day, then the 
registered recipient will not be liable to pay tax. 
?  Provision u/s 9(4) Deferred [Applicable from 13.10.2017-31.03.2018] 
From the period 01.07.2017 when GST came into force till 12.10.2017 
[Notification No. 38/2017-Central Tax (Rate) was released on 13.10.2017], 
Reverse charge is applicable, if registered person procured any aggregate value of 
all supplies of goods or services or both from any or all unregistered suppliers 
exceeds Rs. 5000 in a day.  
New Notification states that supply of goods or services or both from an 
unregistered person to a registered person exempted in respect of reverse charge 
and apply to all registered persons for the period 13.10.2017 to 31.03.2018 as 
amended notification No. 38/2017 – Central Tax (Rate) dated 13.10.2017. 
 
 Section 9(5) of CGST Act, 2017: Levy and Collection of 
Electronic Commerce Operator (ECO) 
As per section 9(5) states that ECO shall be liable for paying CGST to central 
government, if specified services are supplied intra state through electronic 
commerce operator (ECO). 
 
Section 2(44) of CGST Act, 2017 states that the supply of goods or services or 
both, including digital products over digital or electronic network is known as 
Electronic commerce. 
 
As per the section 2(44) Electronic commerce operator is any digital or electronic 
facility or platform for electronic commerce is owned, operated or managed by any 
person. For example, Flipkart, Uber, Amazon etc. 
 
 Section 5 of CGST Act, 2017 (Levy and Collection of 
IGST) 
In respect of inter-state supply of goods or services or both, section 5 of the IGST 
Act is the charging section. The parallel provisions is contained by the section 5 of 
IGST Act and section 9 of CGST Act, 2017. 
 
Section 5(1) and 5(2) of IGST Act, 2017: Normal or Forward Charge 
As per the section 5(1) of the IGST Act, 2017, on all inter-state supply IGST 
levied. 
The following items are treated as Non-taxable supplies: 
? Under IGST, the supply of liquor for human consumption is not covered. 
? Under IGST, supply of natural gas, high speed diesel, petroleum crude, 
motor spirit and aviation turbine fuel is not covered. IGST shall be levied on 
these products as may be notified by the central government.[Section 5(2)] 
(a) Section 5(1) states that according to the section 15 of the CGST Act, 2017 
the valuation of goods will be done. 
(b) As per section 5(1) states that IGST Rate can be raised up to 40% which is 
currently is at 28%. 
(c) As per this section the central government will collect tax as prescribed in 
IGST Rules, 2017. 
(d) The taxable person made payment of IGST. It means the concerned taxable 
person will pay the tax who may not necessarily be the supplier. In Normal 
or Forward charge, the supplier of goods or services or both will pay the 
IGST. However in reverse charge, the recipient of the goods or services or 
both will be pay the tax and not the supplier of the goods or services. 
(e) As per the provisions of section 3 of the customs tariff Act, 1975, the 
integrated tax on goods imported in India shall be levied. The value shall be 
determined in accordance with customs Tariff Act, 1975 at that point when 
custom duties are levied on the aforementioned goods u/s 12 of the Customs 
Act, 1962. 
 
 Sections 5(3) and 5(4) of IGST Act: Levy and Collection 
in case of Reverse Charge 
In case of reverse charges, the liability to pay tax shifts from supplier of goods or 
services or both to the receiver of goods or services or both. The liability to pay tax 
to the government gets reversed from the supplier to the recipient so it is called 
Reverse charge. 
? Specified category of supply and supplier of goods or services or both 
[Section 5(3)] 
Section 5(3), to specify categories of supply of goods or services or both to the 
Central government, the recipient of goods or services or both will pay the tax to 
the government. If the person liable for payment of tax to the Central 
government, all provisions of IGST Act, 2017 will be applicable to the recipient. 
? Supply of goods or services or both from an unregistered person to a 
registered person [Section 5(4)] 
As per section 5(4) of the IGST Act, 2017 will cover situations where any 
unregistered person supply taxable goods or services or both to a registered 
person. If the registered recipient is liable for paying IGST to the government 
then all the provisions will be applicable to such person. 
 
Page 4


 
 Levy And Collection Of GST 
The charging sections are the section 9 of CGST Act, 2017 and section 5 of IGST 
Act, 2017 and provide the basis of levying of GST. 
 Section 9 of CGST Act, 2017 (Levy and Collection of 
CGST) 
In case of intra state supply of goods or services or both section 9 of the CGST 
Act, 2017 is applied. 
Sections 9(1) and 9(2) of CGST Act, 2017: Normal or Forward Charge 
As per the section 9(1) of the CGST Act, 2017 on all the intra state supply of all 
goods and services or both, CGST is levied. 
These items are the non-taxable items: 
? Under CGST, supply of alcoholic liquor is not covered. 
? Under CGST, supply of natural gas, high speed diesel, petroleum crude, 
motor spirit and aviation turbine fuel, are not subject to CGST. These 
products come under CGST as may be notified by the central government. 
(a) Section 9(1) states that as per the section 15 of CGST Act, 2017, valuation of 
goods and services or both will be done. 
(b) The highest slab in Goods and Services Act is 28% where 14% is for CGST 
and 14% is for SGST. Under section 9(1), maximum rate can be raised upto 
20%. 
(c) The CGST shall be collected by the Central government in such a manner as 
prescribed. 
(d) The taxable person will made the payment of CGST. It means the concerned 
taxable person will made the payment of CGST who may not necessary be 
supplier. But in case of Normal or Forward charge, the supplier of the goods 
or services or both will pay the CGST. In case of Reverse Charge, the 
recipient will pay the Tax not the supplier of the goods or services. 
(e) As per the section 2(107) states that Taxable Person is a person who is 
registered or liable to be registered under section 22 or section 24 of CGST 
Act, 2017. 
 
 Sections 9(3) and 9(4) of CGST Act, 2017: Levy And 
Collection in Case of Reverse Charge 
In case of Reverse charge, the liability to pay tax of notified goods or services or 
both shifts from supplier of goods or services or both to the receiver of goods or 
services or both. The Government has reversed the liability of pay tax from 
supplier to recipient is known as Reverse charge. Section 9(3) and section 9(4) of 
CGST Act, 2017 contains the provision of tax shall be paid on reverse charge 
basis. 
? Specified category of Supply of goods or services or both [Section 9(3)] 
This section grants powers to the central government to specify categories of 
supply of goods or services or both, the recipient of the goods or services will 
pay tax to the Government. The provisions of CGST Act, 2017 is applicable 
to the recipient because he is the person liable for payment of tax to the 
Central government. 
 
Registration is Mandatory 
It is compulsory for a person to get registered to pay tax under reverse charge under 
GST by virtue of Section 24(iii) of CGST Act, 2017. So, the limit of Rs. 20 Lakhs 
will not be applicable to person. 
? Supply of goods or services or both by an unregistered person to a 
registered person [Section 9(4)]. 
The taxable supply of goods or services or both is made by any unregistered person 
to a registered person comes under section 9(4) of the CGST Act, 2017. So, in such 
cases all the provisions of the CGST Act, 2017 will be applicable to registered 
recipient as if he is the person liable for paying CGST to the Government. 
 
Whenever a person registered under GST procures taxable supplies of goods or 
services or both from an unregistered person then reverse charge become 
applicable. On reverse charge basis recipient will directly make the payment to the 
government. 
 
? Exemption from reverse charge where supply received from 
unregistered person(s) in a day does not exceed Rs. 5000. [Applicable 
from 1.07.2017 – 12.10.2017] 
Notification No. 8/2017- Central Tax (Rate) New Delhi, 28
th
 June, 2017 states that 
no reverse charge applicable, if all the unregistered person supply goods or services 
or both to the registered person does not exceed Rs. 5000. If the total sum of all the 
supplies from any or all unregistered Suppliers remains = Rs. 5000/day, then the 
registered recipient will not be liable to pay tax. 
?  Provision u/s 9(4) Deferred [Applicable from 13.10.2017-31.03.2018] 
From the period 01.07.2017 when GST came into force till 12.10.2017 
[Notification No. 38/2017-Central Tax (Rate) was released on 13.10.2017], 
Reverse charge is applicable, if registered person procured any aggregate value of 
all supplies of goods or services or both from any or all unregistered suppliers 
exceeds Rs. 5000 in a day.  
New Notification states that supply of goods or services or both from an 
unregistered person to a registered person exempted in respect of reverse charge 
and apply to all registered persons for the period 13.10.2017 to 31.03.2018 as 
amended notification No. 38/2017 – Central Tax (Rate) dated 13.10.2017. 
 
 Section 9(5) of CGST Act, 2017: Levy and Collection of 
Electronic Commerce Operator (ECO) 
As per section 9(5) states that ECO shall be liable for paying CGST to central 
government, if specified services are supplied intra state through electronic 
commerce operator (ECO). 
 
Section 2(44) of CGST Act, 2017 states that the supply of goods or services or 
both, including digital products over digital or electronic network is known as 
Electronic commerce. 
 
As per the section 2(44) Electronic commerce operator is any digital or electronic 
facility or platform for electronic commerce is owned, operated or managed by any 
person. For example, Flipkart, Uber, Amazon etc. 
 
 Section 5 of CGST Act, 2017 (Levy and Collection of 
IGST) 
In respect of inter-state supply of goods or services or both, section 5 of the IGST 
Act is the charging section. The parallel provisions is contained by the section 5 of 
IGST Act and section 9 of CGST Act, 2017. 
 
Section 5(1) and 5(2) of IGST Act, 2017: Normal or Forward Charge 
As per the section 5(1) of the IGST Act, 2017, on all inter-state supply IGST 
levied. 
The following items are treated as Non-taxable supplies: 
? Under IGST, the supply of liquor for human consumption is not covered. 
? Under IGST, supply of natural gas, high speed diesel, petroleum crude, 
motor spirit and aviation turbine fuel is not covered. IGST shall be levied on 
these products as may be notified by the central government.[Section 5(2)] 
(a) Section 5(1) states that according to the section 15 of the CGST Act, 2017 
the valuation of goods will be done. 
(b) As per section 5(1) states that IGST Rate can be raised up to 40% which is 
currently is at 28%. 
(c) As per this section the central government will collect tax as prescribed in 
IGST Rules, 2017. 
(d) The taxable person made payment of IGST. It means the concerned taxable 
person will pay the tax who may not necessarily be the supplier. In Normal 
or Forward charge, the supplier of goods or services or both will pay the 
IGST. However in reverse charge, the recipient of the goods or services or 
both will be pay the tax and not the supplier of the goods or services. 
(e) As per the provisions of section 3 of the customs tariff Act, 1975, the 
integrated tax on goods imported in India shall be levied. The value shall be 
determined in accordance with customs Tariff Act, 1975 at that point when 
custom duties are levied on the aforementioned goods u/s 12 of the Customs 
Act, 1962. 
 
 Sections 5(3) and 5(4) of IGST Act: Levy and Collection 
in case of Reverse Charge 
In case of reverse charges, the liability to pay tax shifts from supplier of goods or 
services or both to the receiver of goods or services or both. The liability to pay tax 
to the government gets reversed from the supplier to the recipient so it is called 
Reverse charge. 
? Specified category of supply and supplier of goods or services or both 
[Section 5(3)] 
Section 5(3), to specify categories of supply of goods or services or both to the 
Central government, the recipient of goods or services or both will pay the tax to 
the government. If the person liable for payment of tax to the Central 
government, all provisions of IGST Act, 2017 will be applicable to the recipient. 
? Supply of goods or services or both from an unregistered person to a 
registered person [Section 5(4)] 
As per section 5(4) of the IGST Act, 2017 will cover situations where any 
unregistered person supply taxable goods or services or both to a registered 
person. If the registered recipient is liable for paying IGST to the government 
then all the provisions will be applicable to such person. 
 
Whenever a person registered under GST procures taxable supplies of goods or 
services or both from an unregistered supplier then Reverse charge is applicable 
to such person. On reverse charge basis, the recipient of goods or services will 
directly make payment to the government. 
 
? Exemption from Reverse charge where supply received from unregistered 
person(s) in a day does not exceed Rs. 5000: Not Available under IGST 
Act, 2017. 
Under CGST Act, 2017, from July 1, 2017 to October 12, 2017 such exemption 
was applicable. So, under IGST Act such exemption is not parallel. 
 
? Provision u/s 5(4) Deferred [Applicable from 13.10.2017-31.03.2018] 
As per the Notification No. 32/2017 – Integrated Tax (Rate) New Delhi, the 
13
th
 October, 2017, on the recommendations of the Council, exempts the 
registered person who received the inter-State supply of goods or services or 
both from any supplier, who is not registered, from the whole of the 
integrated tax levied thereon under section 5(4) of the said Act. Till 31
st
 
March, 2018, the exemptions shall apply to all registered persons. 
 
 Sections 5(5) of IGST Act: Levy and Collection in case 
of Electronic Commerce Operator (ECO) 
The provisions under section 5(5) is same as that of section 9(5) of CGST Act, 
2017. Under section 5(5), ECO is liable to pay IGST to central government, if 
through electronic commerce operator (ECO) specified services are supplied inter-
state. 
 
As per section 2(44) of CGST Act, 2017, the supply of goods or services or both, 
including digital products over digital or electronic network is known as Electronic 
Commerce. 
 
As per section 2(45) of CGST Act, 2017, Electronic commerce is owned, operated 
or managed digital or electronic facility or platform by any person. For example: 
Ola, Uber, Amazon. 
 
The Notification No. 14/2017- Integrated Tax (Rate) New Delhi, the 28
th
 June, 
2017, came into force with effect from the 1
st
 day of July, 2017.