CBIC issues 43 notifications on 30th September 2019 to give effect to Recommendations made by GST Council in its 37th Meeting. Most of the changes are effective from 1st October 2019 and includes changes in Custom Law, CGST, IGST and UTGST Law. Changes includes changes in Rates on certain Products and Services, Applicability of Reverse Charge Mechanism on Certain Services and Certain Relaxation in GST Laws. List of Notifications is as follows:-

S. No. Title Notification No. Date
1 UTGST: Grant of alcoholic liquor licence is not a supply of goods/service Notification No. 25/2019-Union Territory Tax (Rate) 30-09-2019
2 UTGST: Govt amends entry related to GST on cement under RCM Notification No. 24/2019-Union Territory Tax (Rate) 30-09-2019
3 UTGST: Explanation on applicability of provisions related to supply of development rights Notification No. 23/2019-Union Territory Tax (Rate) 30-09-2019
4 UTGST: Govt notifies certain services under RCM wef 01.10.2019 Notification No. 22/2019-Union Territory Tax (Rate) 30-09-2019
5 Govt exempts certain services from UTGST wef 01.10.2019 Notification No. 21/2019-Union Territory Tax (Rate) 30-09-2019
6 Changes in UTGST rates of certain services wef 01.10.2019 Notification No. 20/2019-Union Territory Tax (Rate) 30-09-2019
7 UTGST Exemption on supply of goods for specified projects under FAO Notification No. 19/2019-Union Territory Tax (Rate) 30-09-2019
8 UTGST: Manufacturers of aerated waters excluded from purview of composition scheme Notification No. 18/2019- Union Territory Tax (Rate) 30-09-2019
9 UTGST exemption on supplies of silver & platinum by nominated agencies Notification No. 17/2019-Union Territory Tax (Rate) 30-09-2019
10 CBIC extends concessional UTGST rates to specified projects under HELP/OALP Notification No. 16/2019-Union Territory Tax (Rate) 30-09-2019
11 UTGST exemption to dried tamarind and cups, plates made of leaves Notification No. 15/2019-Union territory Tax (Rate) 30-09-2019
12 Changes in UTGST rates for specified goods wef 01.10.2019 Notification No. 14/2019-Union territory Tax (Rate) 30-09-2019
13 CBIC disallows refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes Notification No.3/2019-Compensation Cess (Rate) 30-09-2019
14 Changes in Compensation Cess rate on Caffeinated Beverages & Motor vehicles Notification No. 2/2019-Compensation Cess (Rate) 30-09-2019
15 CGST: Grant of alcoholic liquor licence is not a supply of goods/service Notification No. 25/2019-Central Tax (Rate) 30-09-2019
16 CGST: Govt amends entry related to GST on cement under RCM Notification No. 24/2019-Central Tax (Rate) 30-09-2019
17 CGST: Explanation on applicability of provisions related to supply of development rights Notification No. 23/2019-Central Tax (Rate) 30-09-2019
18 CGST: Govt notifies certain services under RCM wef 01.10.2019 Notification No. 22/2019-Central Tax (Rate) 30-09-2019
19 Govt exempts certain services from CGST wef 01.10.2019 Notification No. 21/2019-Central Tax (Rate) 30-09-2019
20 Changes in CGST rates of various services wef 01.10.2019 Notification No. 20/2019-Central Tax (Rate) 30-09-2019
21 CGST Exemption on supply of goods for specified projects under FAO Notification No. 19/2019-Central Tax (Rate) 30-09-2019
22 CBIC excludes manufacturers of aerated waters from purview of composition scheme Notification No. 18/2019-Central Tax (Rate) 30-09-2019
23 CBIC exempt CGST on supplies of silver & platinum by nominated agencies to registered persons Notification No. 17/2019-Central Tax (Rate) 30-09-2019
24 CBIC extends concessional CGST rates to specified projects under HELP/OALP Notification No. 16/2019-Central Tax (Rate) 30-09-2019
25 IGST exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants Notification No. 15/2019-Central Tax (Rate) 30-09-2019
26 Changes in CGST rates for specified goods wef 01.10.2019 Notification No. 14/2019-Central Tax (Rate) 30-09-2019
27 IGST: Grant of alcoholic liquor licence is not a supply of goods/service Notification No. 24/2019-Integrated Tax (Rate) 30-09-2019
28 IGST: CBIC amends entry related to GST on cement under RCM Notification No. 23/2019- Integrated Tax (Rate) 30-09-2019
29 IGST: Explanation on applicability of provisions related to supply of development rights Notification No. 22/2019-Integrated Tax (Rate) 30-09-2019
30 IGST: CBIC notifies certain services under RCM wef 01.10.2019 Notification No. 21/2019- Integrated Tax (Rate) 30-09-2019
31 CBIC exempts certain services from IGST wef 01.10.2019 Notification No. 20/2019- Integrated Tax (Rate) 30-09-2019
32 Changes in IGST rates of various services wef 01.10.2019 Notification No. 19/2019- Integrated Tax (Rate) 30-09-2019
33 IGST Exemption on supply of goods for specified projects under FAO Notification No. 18/2019-Integrated Tax (Rate) 30-09-2019
34 CBIC exempt IGST on supplies of silver & platinum by nominated agencies to registered persons Notification No. 17/2019-Integrated Tax (Rate) 30-09-2019
35 CBIC extends concessional IGST rates to specified projects under HELP/OALP Notification No. 16/2019-Integrated Tax (Rate) 30-09-2019
36 IGST exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants Notification No. 15/2019-Integrated Tax (Rate) 30-09-2019
37 Changes in IGST rates for specified goods wef 01.10.2019 Notification No. 14/2019-Integrated Tax (Rate) 30-09-2019
38 CBIC notifies place of supply of R&D services related to pharmaceutical sector Notification No. 04/2019- Integrated Tax 30-09-2019
39 Aerated water manufacturers cannot opt for GST composition scheme Notification No. 43/2019-Central Tax 30-09-2019
40 CBIC exempts specified defence goods from IGST Notification No. 35/2019-Customs 30-09-2019
41 Changes in customs duty & IGST rates for goods imported wef 01.10.2019 Notification No. 34/2019-Customs 30-09-2019
42 Custom Duty exemption to Light Combat Aircraft Programme extended till 03.12.2021 Notification No. 33/2019-Customs 30-09-2019
43 CBIC exempts imports by FAO for specified projects from IGST Notification No. 32/2019-Customs 30-09-2019

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4 Comments

  1. Mohit says:

    Notifications are surely important but should also carry an analysis / interpretation / implications of the same for better understanding of readers who are not very conversant and are looking for help .

    1. TG Team says:

      Are you really serious about what you said? You mean to say Information bout notifications issued by CBIC is not relevant to readers. Please explain what you fell is relevant?

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