22 GST Notifications to give effect to 23rd GST Council decisions issued at Midnight

CA Sandeep Kanoi 15 Nov 2017 70,077 Views 8 comments Print Goods and Services Tax | Articles

CBEC has issued 22 Notifications related to IGST, CGST, and UTGST dated: 14/11/2017 which are effective from 15th November 2017 on the Midnight of 14th November 2017 as per its tradition of doing everything last minute. Notifications were hosted on CBEC websites around 23.15 or after on 14th November or on 15th November. So CBEC issues notification on midnight of 14th and expected taxpayers to understand then within few minutes of issue and implement immediately.

Although Notifications are to give taxpayers much desired relaxations but issue in time of the same would have been better.

Notifications are issued to give effect to 23rd GST Council Decisions / Recommendations. Link to Such notifications are as follows:-

S. No.	Title	Notification No.	Date
1	CBEC exempt CGST on admission to protected monument	Notification No. 47/2017-Central Tax (Rate)	14/11/2017
2	Revised CGST Rate for restaurants & job work on handicraft goods notified	Notification No. 46/2017-Central Tax (Rate)	14/11/2017
3	Concessional CGST rate of 2.5% on scientific & technical equipments	Notification No. 45/2017-Central Tax (Rate)	14/11/2017
4	CGST: CBEC notifies restriction of ITC on certain fabrics	Notification No. 44/2017-Central Tax (Rate)	14/11/2017
5	CGST: CBEC notifies Reverse charge on raw cotton	Notification No. 43/2017-Central Tax (Rate)	14/11/2017
6	CBEC notifies GST exemptions as decided in 23rd GST council Meeting	Notification No. 42/2017-Central Tax (Rate)	14/11/2017
7	Revised CGST Rates to give effect to GST council decisions notified	Notification No. 41/2017-Central Tax (Rate)	14/11/2017
8	Reg. IGST on supply of Skimmed milk powder, or concentrated milk	Notification No. 50/2017- Integrated Tax (Rate)	14/11/2017
9	IGST exemption on Services by way of admission to a protected monument	Notification No. 49/2017- Integrated Tax (Rate)	14/11/2017
10	Revised IGST Rate for restaurants & job work on handicraft goods notified	Notification No. 48/2017-Integrated Tax (Rate)	14/11/2017
11	Reg. concessional IGST rate of 5% on scientific & technical equipments	Notification No. 47/2017-Integrated Tax (Rate)	14/11/2017
12	Restriction of ITC on certain fabrics under IGST Act, 2017 notified	Notification No. 46/2017- Integrated Tax (Rate)	14/11/2017
13	CBEC notifies Reverse charge on raw cotton under IGST Act, 2017	Notification No. 45/2017- Integrated Tax (Rate)	14/11/2017
14	CBEC notifies IGST exemptions as decided in 23rd GST council Meeting	Notification No. 44/2017- Integrated Tax (Rate)	14/11/2017
15	Revised IGST Rates to give effect to GST council decisions notified	Notification No. 43/2017- Integrated Tax (Rate)	14/11/2017
16	UTGST exemption on Services by way of admission to a protected monument	Notification No. 47/2017-Union Territory tax(rate),	14/11/2017
17	Revised UTGST Rate for restaurants & job work on handicraft goods notified	Notification No. 46/2017-Union Territory tax(rate),	14/11/2017
18	Concessional UTGST rate of 2.5% on scientific & technical equipments	Notification No. 45/2017-Union Territory tax(rate),	14/11/2017
19	UTGST: CBEC notifies restriction of ITC on certain fabrics	Notification No. 44/2017-Union Territory tax(rate),	14/11/2017
20	UTGST: CBEC notifies Reverse charge on raw cotton	Notification No. 43/2017-Union Territory tax(rate),	14/11/2017
21	CBEC notifies UTGST exemptions as decided in 23rd GST council Meeting	Notification No. 42/2017-Union Territory tax(rate),	14/11/2017
22	Revised UTGST Rates to give effect to GST council decisions notified	Notification No. 41/2017-Union Territory tax(rate)	14/11/2017

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8 Comments

Mahendra Gupta says:
I want to buy a lift for my individual house. I understand that applicable rate of g s t on lift for personal use is 12 % as against 18% for commercial use. Some notification issued in Nov 17. Unable to locate.
Pl help.
Regards
Reply
May 4, 2018 at 7:40 am
Jagan says:
Is aany tax reduced on ac ref wm
Reply
November 15, 2017 at 7:16 pm
ASHOK KHADE says:
What is current GST Rate for structural steel ?
Reply
November 15, 2017 at 1:05 pm
sudhir says:
Hello.
One small clarification:Is the following true?
Person with taxable services below 1.5 crores have to file GSTR3 qtly from Oct 2017.
The GST has ALSO to be paid quarterly?
Reply
November 15, 2017 at 11:18 am