"28 June 2017" Archive - Page 10

Exemption from CGST supplies by CSD to Unit Run Canteens

Notification No. 7/2017-Central Tax (Rate) (28/06/2017)

Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD...

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Refund of 50% of CGST on supplies to CSD under section 55

Notification No. 6/2017-Central Tax (Rate) (28/06/2017)

CGST- Central Government hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of...

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CGST: Supplies of goods for which refund of unutilised ITC not allowed

Notification No. 5/2017-Central Tax (Rate) [G.S.R. 677 (E).] (28/06/2017)

Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3) of the Central Goods and Services Tax Act, 2017 ...

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CGST: List of goods on which tax is payable under Reverse charge

Notification No. 4/2017-Central Tax (Rate) [G.S.R. 676 (E).] (28/06/2017)

List of goods on which tax is payable in respect of which the central tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the corresponding entry...

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2.5% concessional CGST rate for supplies to Exploration & Production

Notification No. 3/2017-Central Tax (Rate) [G.S.R. 610 (E).] (28/06/2017)

Central Good and Services Tax Act, 2017 (12 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, as specified in the corresponding entry in column (5) of the Table aforesaid....

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List of goods exempt from CGST under section 11 (1)

Notification No. 2/2017-Central Tax (Rate) [G.S.R. 674 (E)] (28/06/2017)

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods...

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CGST Rate Schedule notified under section 9(1)

Notification No. 1/2017-Central Tax (Rate) [G.S.R. 673(E).] (28/06/2017)

Central Government hereby notifies the rate of the central tax of- (i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV, (v) 1.5 per cen...

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GST (Compensation to States) Act, 2017 applicable from 1st July 2017

Notification No. 1/2017-Goods and Services Tax Compensation (28/06/2017)

Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force...

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

Notification No. 17/2017-Union Territory Tax (Rate) [G.S.R. 708 (E)] (28/06/2017)

Government hereby notifies that in case of the following categories of services, the tax on intra- State supplies shall be paid by the electronic commerce operator –...

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Govt notifies Specialised agencies entitled to claim refund of UTGST

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

Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act...

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