Government of India
Ministry of Finance
(Department of Revenue)

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

New Delhi, the 28th June, 2017

G.S.R 691(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, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the 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 in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-

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  1. Ram says:

    Respected Sir,
    may be by mistake ITC Claimed but not Show in GSTR-2A Annual return in Reverse ITC in Table 7. first effect 7.Details of ITC Reversed and Ineligible ITC for the financial year and how to second effect on ITC reversed for Annaul return .

  2. pankaj says:

    Dear Sir/Madam,
    i have read that gst is exempt on rent if annual amt. less then 20 lakh .
    i have required notification copy or number , where i see that in proper legal.

    please provide .



  3. NAVEENP says:

    Dear sir / madam

    We are trust registered under 12AA of the Income Tax Act, 1961
    We are running a education institution such a pre school ,Primary to high grade school
    We have taken school property for rent we are deducting of 10% on rent paying , now property owner saying he will bill us GST of 18% on rent because he comes under GST

    As we are already paying rent so much taxing GST on rent of additional GST of 18% school building it’s serious problem to run school as we are registered trust under 12AA INCOME TAX ACT ,1961

    Need serious help from someone call 7676279333

  4. Ashish Jain says:


    i want to know that if i can issued a Computer AMC bill to any NGO or Non profitability organisation company then any exemption is there or how much i can charge the GST rate

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