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

  • Rate 2.5 per cent in Schedule I
  • Rate 6 per cent in Schedule II
  • Rate 9 per cent in Schedule III
  • Rate 14 per cent in Schedule IV
  • Rate 1.5 per cent in Schedule V
  • Rate 0.125 per cent in Schedule VI
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

To reach to me for any suggestions, rectifications, amendments and/or further clarifications in regard of this article my email address is pkmgstupdate@gmail.com.

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