Central Tax (Rate) Notifications

Seek to reduce rate of Central GST Tax on fertilizers from 6% to 2.5%

Notification No. 18/2017-Central Tax (Rate) (30/06/2017)

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenu...

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CGST on intra-State supplies of certain Services by e-commerce operator

Notification No. 17/2017-Central Tax (Rate) (28/06/2017)

In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on i ntra-State supplies shall be paid by the electronic commerce ope...

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Govt notifies Specialised agencies entitled to claim CGST refund

Notification No. 16/2017-Central Tax (Rate) (28/06/2017)

CGST Act- Govt notifies specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them. ...

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Supplies not eligible for refund of unutilized ITC under CGST Act

Notification No. 15/2017-Central Tax (Rate) (28/06/2017)

Central Government notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Central Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act....

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CGST: What not to be treated as supply of goods or services

Notification No. 14/2017-Central Tax (Rate) (28/06/2017)

Central Government notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-...

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CGST: Services under reverse charge mechanism

Notification No. 13/2017- Central Tax (Rate) (28/06/2017)

CGST- Central Government notifies the categories of services on which tax will be payable under reverse charge mechanism under CGST Act...

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Exemptions on supply of services under CGST Act

Notification No. 12/2017- Central Tax (Rate) (28/06/2017)

Central Government intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry ...

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Rates for supply of services under CGST Act, 2017

Notification No. 11/2017-Central Tax (Rate) (28/06/2017)

Central Government notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4...

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CGST exemption for dealers operating under Margin Scheme

Notification No.10/2017-Central Tax (Rate) (28/06/2017)

Central Government hereby exempts intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the central tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services tax Rules, 2017...

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CGST: Exempting supplies to a TDS deductor by a unregistered supplier

Notification No. 9/2017-Central Tax (Rate) (28/06/2017)

Central Government exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of Central Goods and Services Tax Act, 2017 ...

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