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Please find the article “Subject-wise Index of GST Notifications-Central Tax (Rate) issued” to publish in your site. This article provides a tool to search notifications issued under one subject. For example a notification 1/2017 issued to prescribe rate of tax for supply of goods, the reader can search all notifications issued till date relating to the subject “rate of tax for supply of goods” with no time by this article.
Subject-wise Index of GST Notifications-Central Tax (Rate) issued
I have tried to compile Notifications-Central Tax (Rate) issued during period 28-06-2017 to 12-05-2020. It will be helpful to readers to search notification according to subjects mentioned in part second of this article at a glance with no time. Detail of 109 notifications year-wise issued is as under.
| Period | No.of Notifications | Total No. notifications issued |
| Year 2017 | 01/2017 to 47/2017 | 47 |
| Year 2018 | 01/2018 to 30/2018 | 30 |
| Year 2019 | 01/2019 to 29/2019 | 29 |
| Year 2020 upto 12-05-2020 | 01/2020 to 3/2020 | 03 |
This article contains three parts.
First part provides list of parent notifications. The name “Parent Notification” is not used anywhere in GST Law. But to get more understandable by me and to readers of this article I use this term “Parent Notification”. Parent Notification means the notification first time issued for a particular subject, thereafter, any amendment require under the first time issued notification ( or parent notification ) a fresh notification is issued to amend the parent notification. For example Notification 01/2017 dated 28-06-2017 was issued to notify rate of taxes to be levied on supply of goods. Thereafter to amend the notification 01/2017, other notifications were issued time to time. The Central Government has not provided the updated parent notification till date. If a person wants to check rate of taxes on supply of goods, that person shall have to read the first (parent) notification along with all relating notifications issued to amend the parent notification time to time. This article provides the parent notification with information of other notifications issued to amend the parent notification.
Second part provides subject-wise index. With help of this subject-wise index a reader can know which notifications have been issued relating to the subject.
Third part provides a small briefing about the notification i.e. notification number, date of notification, under which section the notification was issued and purpose for issue the notification.
First Part
| S.No. | Date of Notification | Parent Notification No. | Purpose of Notification | Serial numbers of Fourth Part – to know Notifications amending the parent notification |
| 1 | 28/06/2017 | Notification No. 1/2017-Central Tax (Rate) | Notify rate of tax levied on Supply of Goods
|
CGST Rate Schedule notified under section 9(1) |
| 2 | 28/06/2017 | Notification No. 2/2017-Central Tax (Rate) | Notify exempt supply of goods | List of goods exempt from CGST under section 11 (1) |
| 3 | 28/06/2017 | Notification No. 4/2017-Central Tax (Rate) | Notify goods under section 9 (3) on which tax shall be paid reverse charge basis | CGST: List of goods on which tax is payable under Reverse charge |
| 4 | 28/06/2017 | Notification No. 5/2017-Central Tax (Rate) | Notified goods in respect of which no refund of unutilised input tax credit shall be allowed | CGST: Supplies of goods for which refund of unutilised ITC not allowed |
| 5 | 28/06/2017 | Notification No. 11/2017-Central Tax (Rate) | Notify rate of tax on Supply of Services | Rates for supply of services under CGST Act, 2017 |
| 6 | 28/06/2017 | Notification No. 12/2017-Central Tax (Rate) | Notify exempt supply of services | Exemptions on supply of services under CGST Act |
| 7 | 28/06/2017 | Notification No. 13/2017-Central Tax (Rate) | Notify services under section 9 (3) on which tax shall be paid reverse charge basis | CGST: Services under reverse charge mechanism |
| 8 | 29/03/2019 | Notification No. 7/2019-Central Tax (Rate) | Notify recipients and goods under section 9 (4) on which tax shall be paid reverse charge basis | GST on real estate sector under RCM on supply of goods or services from unregistered supplier |
Second Part
| INDEX | ||
| S.No. | Subject | Notifications at S.Nos. |
| 1 | CSD (Canteen Stores Department) | 1-2 |
| 2 | Department of Atomic Energy | 3 |
| 3 | E Commerce Operator | 4 |
| 4 | Exempt-In Rate of Tax | 5-10 |
| 5 | Exempt-List of Goods | 11 |
| 6 | Exempt-List of Services | 12 |
| 7 | Exempt-Suppy of goods | 13-18 |
| 8 | Exempt-Suppy of services | 19 |
| 9 | Food and Agricultural Organisation of the United Nations (FAO) | 20 |
| 10 | Gold | 21 |
| 11 | Handicraft Goods | 22 |
| 12 | International Tourist | 23 |
| 13 | Motor Vehicles | 24 |
| 14 | Neither supply of goods nor services | 25-26 |
| 15 | Notification 01/2017 amended | 27-40 |
| 16 | Notification 02/2017 amended | 41-47 |
| 17 | Notification 02/2019 amended | 48-49 |
| 18 | Notification 03/2017 amended | 50 |
| 19 | Notification 04/2017 amended | 51-53 |
| 20 | Notification 04/2018 amended | 54 |
| 21 | Notification 05/2017 amended | 55-57 |
| 22 | Notification 07/2019 amended | 58 |
| 23 | Notification 08/2017 amended | 59 |
| 24 | Notification 08/2017 rescinded | 60 |
| 25 | Notification 10/2018 amended | 61 |
| 26 | Notification 11/2017 amended | 62-75 |
| 27 | Notification 12/2017 amended | 76-88 |
| 28 | Notification 13/2017 amended | 89-96 |
| 29 | Notification 14/2017 amended | 97 |
| 30 | Notification 17/2017 amended | 98 |
| 31 | Notification 22/2018 amended | 99 |
| 32 | Notification 26/2018 amended | 100 |
| 33 | Notification 38/2017 amended | 101 |
| 34 | Notification 45/2017 amended | 102 |
| 35 | Nuculear Power Corpn.of India | 103 |
| 36 | Old and Used Vehicles | 104 |
| 37 | Rate of Tax-Goods | 105 |
| 38 | Rate of Tax-Services | 106 |
| 39 | RCM-goods and recipient notified | 107 |
| 40 | RCM-Goods Notified | 108 |
| 41 | RCM-List of Services | 109 |
| 42 | RCM-Section 9(4) | 110-116 |
| 43 | RCM-section 9(5) | 117 |
| 44 | Real Estate | 118 |
| 45 | Real Estate rate of tax amended | 119 |
| 46 | Refund | 120-123 |
| 47 | Refund UNO etc. | 124 |
| 48 | Schedules | 125 |
| 49 | Scheme for supply of goods or services or both upto an aggregate turnover upto 50 lakh | 126 |
| 50 | Second Hand Goods Dealer | 127 |
| 51 | Special rate of tax | 128-131 |
| 52 | Supply of Development Rights | 132-134 |
| 53 | TDS Deductor | 135 |
| 54 | Time of Supply | 136-137 |
Third Part
| Notifications Central Tax (Rate ) 2017 | |||||
| S.No. | Date | Notification No. | Power Section | Subject | Particulars |
| 1 | 28/06/2017 | Notification No. 6/2017-Central Tax (Rate) | 55 | CSD (Canteen Stores Department) | CSD eligible for refund @50% on inward supplies |
| 2 | 28/06/2017 | Notification No. 7/2017-Central Tax (Rate) | 11 (1) | CSD (Canteen Stores Department) | Exemption from CGST supplies by CSD to Unit Run Canteens |
| 3 | 21/09/2017 | Notification No. 26/2017-Central Tax (Rate) | 11 (1) | Department of Atomic Energy | Exempt-supply of water and nuclear fuels by the Department of Atomic Energy to Nuculear Power Corpn.of India |
| 4 | 28/06/2017 | Notification No. 17/2017-Central Tax (Rate) | 9 (5) | E Commerce Operator | Notified services on which tax be paid by the e commerce operator |
| 5 | 28/06/2017 | Notification No. 3/2017-Central Tax (Rate) | 11 (1) | Exempt-In Rate of Tax | 2.5% concessional CGST rate for supplies to Exploration & Production |
| 6 | 23/10/2017 | Notification No. 40/2017-Central Tax (Rate) | 11 (1) | Exempt-In Rate of Tax | CBEC notifies 0.05% Tax Rate on intra-State supply of taxable goods for export |
| 7 | 14/11/2017 | Notification No. 45/2017-Central Tax (Rate) | 11 (1) | Exempt-In Rate of Tax | Concessional CGST rate of 2.5% on scientific & technical equipments |
| 8 | 25/01/2018 | Notification No. 8/2018-Central Tax (Rate) | 11 (1) | Exempt-In Rate of Tax | Old and used vehicles under heading 8703, 87 |
| 9 | 26/07/2018 | Notification No. 21/2018-Central Tax (Rate) | 11 (1) | Exempt-In Rate of Tax | Concessional CGST rate on specified handicraft items WEF 27.07.2018 |
| 10 | 31/12/2018 | Notification No. 26/2018-Central Tax (Rate) | 11 (1) | Exempt-In Rate of Tax | Exempt central tax on supply of gold by nominated agencies to registered persons. |
| 11 | 28/06/2017 | Notification No. 2/2017-Central Tax (Rate) | 11 (1) | Exempt-List of Goods | List of goods exempt from CGST under section 11 (1) |
| 12 | 28/06/2017 | Notification No. 12/2017-Central Tax (Rate) | 11 (1) | Exempt-List of Services | Exemptions on supply of services under CGST Act |
| 13 | 28/06/2017 | Notification No. 7/2017-Central Tax (Rate) | 11 (1) | Exempt-Suppy of goods | Exemption from CGST supplies by CSD to Unit Run Canteens |
| 14 | 28/06/2017 | Notification No. 8/2017-Central Tax (Rate) | 11 (1) | Exempt-Suppy of goods | Exempt supply of goods upto 5000 leviable u/s 9(4) received from unregistered suppliers ( Notification rescinded by Notification 1/2019-CT(Rate) dated 29-01-19 ) |
| 15 | 28/06/2017 | Notification No. 9/2017-Central Tax (Rate) | 11 (1) | Exempt-Suppy of goods | Exempt supply of goods received by TDS Deductor leviable u/s 9(4) received from unregistered suppliers |
| 16 | 28/06/2017 | Notification No. 10/2017-Central Tax (Rate) | 11 (1) | Exempt-Suppy of goods | CGST exemption for dealers operating under Margin Scheme |
| 17 | 21/09/2017 | Notification No. 26/2017-Central Tax (Rate) | 11 (1) | Exempt-Suppy of goods | Exempt-supply of water and nuclear fuels by the Department of Atomic Energy to Nuculear Power Corpn.of India |
| 18 | 30/09/2019 | Notification No. 19/2019-Central Tax (Rate) | 11 (1) | Exempt-Suppy of goods | All goods supplied to Food and Agricultural Organisation of the United Nations (FAO) be exempted from tax |
| 19 | 25/01/2018 | Notification No. 5/2018-Central Tax (Rate) | 11 (1) | Exempt-Suppy of services | CBEC exempt Central Government’s share of Profit Petroleum from Central tax |
| 20 | 30/09/2019 | Notification No. 19/2019-Central Tax (Rate) | 11 (1) | Food and Agricultural Organisation of the United Nations (FAO) | All goods supplied to Food and Agricultural Organisation of the United Nations (FAO) be exempted from tax |
| 21 | 31/12/2018 | Notification No. 26/2018-Central Tax (Rate) | 11 (1) | Gold | CBIC exempts CGST on supply of gold by nominated agencies to registered persons |
| 22 | 26/07/2018 | Notification No. 21/2018-Central Tax (Rate) | 11 (1) | Handicraft Goods | Special rate for supply of handicraft goods. Meaning of Handicrafts Goods provided |
| 23 | 29/06/2019 | Notification No. 11/2019-Central Tax (Rate) | 55 | International Tourist | Refund allowed to international tourist purchased from retail outlets established in departure area of international airport |
| 24 | 13/10/2017 | Notification No. 37/2017-Central Tax (Rate) | 9 (1) | Motor Vehicles | CBEC notifies Central Tax rate (GST) on leasing of motor vehicles |
| 25 | 28/06/2017 | Notification No. 14/2017-Central Tax (Rate) | 7 (2) | Neither supply of goods nor services | CGST: What not to be treated as supply of goods or services |
| 26 | 30/09/2019 | Notification No. 25/2019-Central Tax (Rate) | 7 (2) | Neither supply of goods nor services | Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called |
| 27 | 30/06/2017 | Notification No. 18/2017-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | Seek to reduce rate of Central GST Tax on fertilizers from 6% to 2.5% |
| 28 | 18/08/2017 | Notification No. 19/2017-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | CGST rate on specified parts of tractors reduced from 14% to 9 % |
| 29 | 22/09/2017 | Notification No. 27/2017-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | CBEC amends GST rate schedule |
| 30 | 13/10/2017 | Notification No. 34/2017-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | GST Rate amended on various Products as per 22nd GST Council Decision |
| 31 | 14/11/2017 | Notification No. 41/2017-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | Revised CGST Rates to give effect to GST council decisions notified |
| 32 | 25/01/2018 | Notification No. 6/2018-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | GST rates of various services applicable from 25.01.2018 notified |
| 33 | 26/07/2018 | Notification No. 18/2018-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | Amendment in Schedule I to IV |
| 34 | 31/12/2018 | Notification No. 24/2018-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | CBIC notifies Change in GST rates on goods wef 01.01.2019 |
| 35 | 29/03/2019 | Notification No. 8/2019-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | GST rate on supply of goods for real estate sector under RCM by unregistered person |
| 36 | 31/07/2019 | Notification No. 12/2019-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | CBIC notifies reduced GST rate on Electrically operated vehicles |
| 37 | 30/09/2019 | Notification No. 14/2019-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | Changes in CGST rates for specified goods wef 01.10.2019 |
| 38 | 30/12/2019 | Notification No. 27/2019-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended |
CGST: Changes in GST rate on goods | 38th GST Council Meeting |
| 39 | 21/02/2020 | Notification No. 01/2020-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | Amendment in Schedule II to IV |
| 40 | 25/03/2020 | Notification No. 03/2020-Central Tax (Rate) | 9 (1) | Notification 01/2017 amended | CBIC revises GST rate of matchsticks & telephone sets |
| 41 | 22/09/2017 | Notification No. 28/2017-Central Tax (Rate) | 11 (1) | Notification 02/2017 amended | Exempt Supplies of Goods List amended |
| 42 | 13/10/2017 | Notification No. 35/2017-Central Tax (Rate) | 11 (1) | Notification 02/2017 amended | Exempt Supplies of Goods List amended |
| 43 | 14/11/2017 | Notification No. 42/2017-Central Tax (Rate) | 11 (1) | Notification 02/2017 amended | Exempt Supplies of Goods List amended |
| 44 | 25/01/2018 | Notification No. 7/2018-Central Tax (Rate) | 11 (1) | Notification 02/2017 amended | Exempt Supplies of Goods List amended |
| 45 | 26/07/2018 | Notification No. 19/2018-Central Tax (Rate) | 11 (1) | Notification 02/2017 amended | Exempt Supplies of Goods List amended |
| 46 | 31/12/2018 | Notification No. 25/2018-Central Tax (Rate) | 11 (1) | Notification 02/2017 amended | Exempt Supplies of Goods List amended |
| 47 | 30/09/2019 | Notification No. 15/2019-Central Tax (Rate) | 11 (1) | Notification 02/2017 amended | Exempt Supplies of Goods List amended |
| 48 | 29/03/2019 | Notification No. 9/2019-Central Tax (Rate) | 9 (1), 11(1), and 16(1) | Notification 02/2019 amended | CBIC amends new GST Composition Scheme rules related to ITC |
| 49 | 30/09/2019 | Notification No. 18/2019-Central Tax (Rate) | 9 (1), 11(1), and 16(1) | Notification 02/2019 amended | CBIC excludes manufacturers of aerated waters from purview of composition scheme |
| 50 | 30/09/2019 | Notification No. 16/2019-Central Tax (Rate) | 11 (1) | Notification 03/2017 amended | CBIC extends concessional CGST rates to specified projects under HELP/OALP |
| 51 | 13/10/2017 | Notification No. 36/2017-Central Tax (Rate) | 9 (3) | Notification 04/2017 amended | RCM goods list amended |
| 52 | 14/11/2017 | Notification No. 43/2017-Central Tax (Rate) | 9 (3) | Notification 04/2017 amended | RCM goods list amended |
| 53 | 28/05/2018 | Notification No. 11/2018-Central Tax (Rate) | 9 (3) | Notification 04/2017 amended | RCM goods list amended |
| 54 | 30/09/2019 | Notification No. 23/2019-Central Tax (Rate) | 148 | Notification 04/2018 amended | Explantion insered with respect to the Development Rights |
| 55 | 22/09/2017 | Notification No. 29/2017-Central Tax (Rate) | 54 (3) clause (ii) of the proviso | Notification 05/2017 amended | Notification about Goods not eligible for Refund of unutilised input tax credit amended |
| 56 | 14/11/2017 | Notification No. 44/2017-Central Tax (Rate) | 54 (3) clause (ii) of the proviso | Notification 05/2017 amended | Notification about Goods not eligible for Refund of unutilised input tax credit amended |
| 57 | 26/07/2018 | Notification No. 20/2018-Central Tax (Rate) | 54 (3) clause (ii) of the proviso | Notification 05/2017 amended | Notification about Goods not eligible for Refund of unutilised input tax credit amended |
| 58 | 30/09/2019 | Notification No. 24/2019-Central Tax (Rate) | 9 (4) | Notification 07/2019 amended | CGST: Govt amends entry related to GST on cement under RCM |
| 59 | 13/10/2017 | Notification No. 38/2017-Central Tax (Rate) | 11 (1) | Notification 08/2017 amended | Exemption of tax on supply of goods received from unregistered person leviable u/s 9(4). The amendment valid upto 31-03-18 |
| 60 | 29/03/2019 | Notification No. 01/2019-Central Tax (Rate) | 9 (4) | Notification 08/2017 rescinded | Notification 8/2017 rescinded |
| 61 | 29/06/2018 | Notification No. 12/2018-Central Tax (Rate) | 11 (1) | Notification 10/2018 amended | RCM exempted to all dealer till 30-9-18 |
| 62 | 22/08/2017 | Notification No. 20/2017-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 63 | 21/09/2017 | Notification No. 24/2017-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 64 | 13/10/2017 | Notification No. 31/2017-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 65 | 14/11/2017 | Notification No. 46/2017-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 66 | 25/01/2018 | Notification No. 01/2018-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 67 | 26/07/2018 | Notification No. 13/2018-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 68 | 26/07/2018 | Notification No. 17/2018-Central Tax (Rate) | 11 (3) | Notification 11/2017 amended | Composite supply of works contract to Govt- Term ‘Business’ clarified |
| 69 | 31/12/2018 | Notification No. 27/2018-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 70 | 31/12/2018 | Notification No. 30/2018-Central Tax (Rate) | 11 (3) | Notification 11/2017 amended | Reg. GST on Transport of goods in containers by rail by any person other than Indian Railways |
| 71 | 29/03/2019 | Notification No. 03/2019-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 72 | 10/05/2019 | Notification No. 10/2019-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 73 | 30/09/2019 | Notification No. 20/2019-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 74 | 22/11/2019 | Notification No. 26/2019-Central Tax (Rate) | 11 (3) | Notification 11/2017 amended | CGST- Bus body building includes building of body on chassis of any vehicle |
| 75 | 26/03/2020 | Notification No. 02/2020-Central Tax (Rate) | 9 (1), 9 (3), 9 (4), 11(1) and 15 (5) | Notification 11/2017 amended | Amendment in rate of tax of services |
| 76 | 22/08/2017 | Notification No. 21/2017-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Amendment in exempt services |
| 77 | 21/09/2017 | Notification No. 25/2017-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Amendment in exempt services |
| 78 | 29/09/2017 | Notification No. 30/2017-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Amendment in exempt services |
| 79 | 13/10/2017 | Notification No. 32/2017-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Amendment in exempt services |
| 80 | 14/11/2017 | Notification No. 47/2017-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | CBEC exempt CGST on admission to protected monument |
| 81 | 25/01/2018 | Notification No. 02/2018-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Amendment in exempt services |
| 82 | 26/07/2018 | Notification No. 14/2018-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Amendment in exempt services |
| 83 | 20/09/2018 | Notification No. 23/2018-Central Tax (Rate) | 11 (3) | Notification 12/2017 amended | Explanation inserted in notification 12/2017 |
| 84 | 31/12/2018 | Notification No. 28/2018-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Amendment in exempt services |
| 85 | 29/03/2019 | Notification No. 4/2019-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Amendment in exempt services |
| 86 | 31/07/2019 | Notification No. 13/2019-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | CBIC exempts hiring of Electric buses by local authorities from GST |
| 87 | 30/09/2019 | Notification No. 21/2019-Central Tax (Rate) | 11 (1) | Notification 12/2017 amended | Govt exempts certain services from CGST wef 01.10.2019 |
| 88 | 31/12/2019 | Notification No. 28/2019-Central Tax (Rate) | 9 (3), 9 (4), 11(1) and 15 (5) | Notification 12/2017 amended | CBIC exempts certain services as per 38th GST Council meeting |
| 89 | 22/08/2017 | Notification No. 22/2017-Central Tax (Rate) | 9 (3) | Notification 13/2017 amended | CGST: GST RCM provisions amended & explanation for LLP inserted |
| 90 | 13/10/2017 | Notification No. 33/2017-Central Tax (Rate) | 9 (3) | Notification 13/2017 amended | Amendment in RCM Services |
| 91 | 25/01/2018 | Notification No. 03/2018-Central Tax (Rate) | 9 (3) | Notification 13/2017 amended | GST: RCM on renting of immovable property by Govt to registered person |
| 92 | 26/07/2018 | Notification No. 15/2018-Central Tax (Rate) | 9 (3) | Notification 13/2017 amended | CGST: RCM on services by individual DSAs to banks/ NBFCs wef 27.07.2018 |
| 93 | 31/12/2018 | Notification No. 29/2018-Central Tax (Rate) | 9 (3) | Notification 13/2017 amended | New services under Reverse Charge Mechanism wef 1st January 2019 |
| 94 | 29/03/2019 | Notification No. 5/2019-Central Tax (Rate) | 9 (3) | Notification 13/2017 amended | CBIC notifies Services to be taxed under RCM of real estate sector |
| 95 | 30/09/2019 | Notification No. 22/2019-Central Tax (Rate) | 9 (3) | Notification 13/2017 amended | CGST: Govt notifies certain services under RCM wef 01.10.2019 |
| 96 | 31/12/2019 | Notification No. 29/2019-Central Tax (Rate) | 9 (3) | Notification 13/2017 amended | RCM services list amended |
| 97 | 26/07/2018 | Notification No. 16/2018-Central Tax (Rate) | 7 (2) | Notification 14/2017 amended | CGST on Services in relation to a function entrusted to a municipality |
| 98 | 22/08/2017 | Notification No. 23/2017-Central Tax (Rate) | 9 (5) | Notification 17/2017 amended | Amendment in RCM services E-Commerce Operator |
| 99 | 06/08/2018 | Notification No. 22/2018-Central Tax (Rate) | 11 (1) | Notification 22/2018 amended | RCM exempted to all dealer till 30-9-19 |
| 100 | 30/09/2019 | Notification No. 17/2019-Central Tax (Rate) | 11 (1) | Notification 26/2018 amended | CBIC exempt CGST on supplies of silver & platinum by nominated agencies to registered persons |
| 101 | 23/03/2018 | Notification No. 10/2018-Central Tax (Rate) | 11 (1) | Notification 38/2017 amended | Reverse charge mechanism u/s 9(4) of CGST Act suspended till 30.06.2018 |
| 102 | 25/01/2018 | Notification No. 9/2018-Central Tax (Rate) | 11 (1) | Notification 45/2017 amended | Notification 45/2017 issued for exempt in rate of tax |
| 103 | 21/09/2017 | Notification No. 26/2017-Central Tax (Rate) | 11 (1) | Nuculear Power Corpn.of India | Exempt-supply of water and nuclear fuels by the Department of Atomic Energy to Nuculear Power Corpn.of India |
| 104 | 25/01/2018 | Notification No. 08/2018-Central Tax (Rate) | 11 (1) | Old and Used Vehicles | GST rates of various services applicable from 25.01.2018 notified |
| 105 | 28/06/2017 | Notification No. 01/2017-Central Tax (Rate) | 9 (1) | Rate of Tax-Goods | CGST Rate Schedule notified under section 9(1) |
| 106 | 28/06/2017 | Notification No. 11/2017-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Rate of Tax-Services | Notify rates for Services under section 9 (1), 11 (1), 15 (5) and 16 (1) |
| 107 | 29/03/2019 | Notification No. 7/2017-Central Tax (Rate) | 9 (4) | RCM-goods and recipient notified | List of supply of goods and recipient notified pay tax on reverse charge basis |
| 108 | 28/06/2017 | Notification No. 4/2017-Central Tax (Rate) | 9 (3) | RCM-Goods Notified | CGST: List of goods on which tax is payable under Reverse charge |
| 109 | 28/06/2017 | Notification No. 13/2017-Central Tax (Rate) | 9 (3) | RCM-List of Services | CGST: Services under reverse charge mechanism |
| 110 | 28/06/2017 | Notification No. 8/2017-Central Tax (Rate) | 11 (1) | RCM-Section 9(4) | CGST exemption from reverse charge upto Rs.5000 per day |
| 111 | 28/06/2017 | Notification No. 9/2017-Central Tax (Rate) | 11 (1) | RCM-Section 9(4) | Exempt supply of goods received by TDS Deductor leviable u/s 9(4) received from unregistered suppliers |
| 112 | 28/06/2017 | Notification No. 10/2017-Central Tax (Rate) | 11 (1) | RCM-Section 9(4) | CGST exemption for dealers operating under Margin Scheme |
| 113 | 13/10/2017 | Notification No. 38/2017-Central Tax (Rate) | 11 (1) | RCM-Section 9(4) | Exemption of tax on supply of goods received from unregistered person leviable u/s 9(4). The amendment valid upto 31-03-18 |
| 114 | 23/03/2018 | Notification No. 10/2018-Central Tax (Rate) | 11 (1) | RCM-Section 9(4) | RCM exempted to all dealer till 30-6-18 |
| 115 | 29/06/2018 | Notification No. 12/2018-Central Tax (Rate) | 11 (1) | RCM-Section 9(4) | RCM exempted to all dealer till 30-9-18 |
| 116 | 06/08/2018 | Notification No. 22/2018-Central Tax (Rate) | 11 (1) | RCM-Section 9(4) | RCM for procurement from unregistered dealer’s deferred till 30.09.2019 |
| 117 | 28/06/2017 | Notification No. 17/2017-Central Tax (Rate) | 9 (5) | RCM-section 9(5) | Notified services on which tax be paid by the e commerce operator |
| 118 | 29/03/2019 | Notification No. 6/2019-Central Tax (Rate) | 148 | Real Estate | Liability to pay tax shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier |
| 119 | 29/03/2019 | Notification No. 3/2019-Central Tax (Rate) | 9 (1), 11(1), 15(5) and 16(1) | Real Estate rate of tax amended | GST rates on real estate sector services wef 01.04.2019 |
| 120 | 28/06/2017 | Notification No. 5/2017-Central Tax (Rate) | 54 (3) clause (ii) of the proviso | Refund | Goods not eligible for Refund of unutilised input tax credit |
| 121 | 28/06/2017 | Notification No. 6/2017-Central Tax (Rate) | 55 | Refund | CSD eligible for refund @50% on inward supplies |
| 122 | 28/06/2017 | Notification No. 15/2017-Central Tax (Rate) | 54 (3) | Refund | Refund not allowed against supply of services specified in sub-item 5 of schedule II of CGST Act |
| 123 | 29/06/2019 | Notification No. 11/2019-Central Tax (Rate) | 55 | Refund | Refund allowed to international tourist purchased from retail outlets established in departure area of international airport |
| 124 | 28/06/2017 | Notification No. 16/2017-Central Tax (Rate) | 55 | Refund UNO etc. | Govt notifies Specialised agencies entitled to claim CGST refund |
| 125 | 28/06/2017 | Notification No. 01/2017-Central Tax (Rate) | 9 (1) | Schedules | CGST Rate Schedule notified under section 9(1) |
| 126 | 07/03/2019 | Notification No. 2/2019-Central Tax (Rate) | 9 (1), 11(1), and 16(1) | Scheme for supply of goods or services or both upto an aggregate turnover upto 50 lakh | Optional 6% GST composition scheme w.e.f. 1st April 2019 |
| 127 | 28/06/2017 | Notification No. 10/2017-Central Tax (Rate) | 11 (1) | Second Hand Goods Dealer | CGST exemption for dealers operating under Margin Scheme |
| 128 | 13/10/2017 | Notification No. 37/2017-Central Tax (Rate) | 9 (1) | Special rate of tax | Motor Vehicles |
| 129 | 18/10/2017 | Notification No. 39/2017-Central Tax (Rate) | 9 (1) | Special rate of tax | Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. |
| 130 | 23/10/2017 | Notification No. 40/2017-Central Tax (Rate) | 11 (1) | Special rate of tax | CBEC notifies 0.05% Tax Rate on intra-State supply of taxable goods for export |
| 131 | 07/03/2019 | Notification No. 2/2019-Central Tax (Rate) | 9 (1), 11(1), and 16(1) | Special rate of tax | Scheme for the Registered Persons turnover upto 50 lakh for goods or services or both to pay 3% tax |
| 132 | 25/01/2018 | Notification No. 4/2018-Central Tax (Rate) | 148 | Supply of Development Rights | Time of Liability to pay tax by builder and owner in regard of supply of construction services to owner and supply of transfter of development rights to builder respectively at time of conveyance deed or allotment letter |
| 133 | 30/09/2019 | Notification No. 23/2019-Central Tax (Rate) | 148 | Supply of Development Rights | CGST: Explanation on applicability of provisions related to supply of development rights |
| 134 | 29/03/2019 | Notification No. 5/2019-Central Tax (Rate) | 9 (3) | Supply of Development Rights | CBIC notifies Services to be taxed under RCM of real estate sector |
| 135 | 28/06/2017 | Notification No. 9/2017-Central Tax (Rate) | 11 (1) | TDS Deductor | Exempt supply of goods received by TDS Deductor leviable u/s 9(4) received from unregistered suppliers |
| 136 | 25/01/2018 | Notification No. 4/2018-Central Tax (Rate) | 148 | Time of Supply | GST on construction services against transfer of development right & vice versa |
| 137 | 29/03/2019 | Notification No. 6/2019-Central Tax (Rate) | 148 | Time of Supply | Liability to pay tax shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier |
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Wonderful effort, pls keep updating with new notifications as well