Notifications- Central Tax (Rate)

CBIC revises GST rate of matchsticks & telephone sets

Notification No. 03/2020-Central Tax (Rate) (25/03/2020)

CBIC amends notification No. 1/2017-Central Tax (Rate) to prescribe uniform GST rate of 12% on all matchsticks & 18 % on all telephone sets vide Notification No. 03/2020–Central Tax (Rate) Dated- 25th March, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 03/2020-Central Tax (Rate) New Delhi, the 25th March, 2020 ...

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GST reduced to 5% on MRO services of aircraft with full ITC

Notification No. 02/2020–Central Tax (Rate) [G.S.R. 1209(E).] (25/03/2020)

CBIC amends Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC vide Notification No. 02/2020–Central Tax (Rate) Dated- 25th March, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/2020–...

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CBIC notifies rate of GST on supply of lottery

Notification No. 1/2020-Central Tax (Rate) [G.S.R. 134(E)] (21/02/2020)

Seeks to amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. Notification No. 01/2020-Central Tax (Rate) dated 21.02.2020 specifies Single rate of GST @ 28% on both State run and State authorized lottery. Entry 242 in Schedule II of Notification No. 1/2017-Central Tax (Rate) ...

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New service under reverse charge mechanism | 38th GST Council meeting

Notification No. 29/2019- Central Tax (Rate) [G.S.R. 971(E).] (31/12/2019)

Notification No. 29/2019-Central Tax (Rate)- To amend notification No. 13/2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 29/2019- Central Tax...

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CBIC exempts certain services as per 38th GST Council meeting

Notification No. 28/2019-Central Tax (Rate) [G.S.R. 970(E)] (31/12/2019)

Notification No. 28/2019-Central Tax (Rate) dated 30th December, 2019 To amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. Exemption to upfront amount payable for long term lease of industrial/ financial infrastructure plots by an entit...

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CGST: Changes in GST rate on goods | 38th GST Council Meeting

Notification No. 27/2019-Central Tax (Rate) (30/12/2019)

Notification No. 27/2019- Central Tax (Rate) dated 30th Dec, 2019 i. Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. ii. Rate of GST rate on Woven and Non-Woven Bags and sacks of polyethylene or polypropylene […]...

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CGST- Bus body building includes building of body on chassis of any vehicle

Notification No. 26/2019- Central Tax (Rate) [G. S.R. 870(E).] (22/11/2019)

Notification No. 26/2019- Central Tax (Rate) For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975....

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CGST: Grant of alcoholic liquor licence is not a supply of goods/service

Notification No. 25/2019-Central Tax (Rate) [G.S.R 746(E).] (30/09/2019)

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017 vide Notification No. 25/2019-Central Tax (Rate) dated 30th September, 2019. Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or […]...

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CGST: Govt amends entry related to GST on cement under RCM

Notification No. 24/2019-Central Tax (Rate) [G.S.R. 743(E).] (30/09/2019)

Seeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement vide Notification No. 24/2019-Central Tax (Rate) dated 30th September, 2019. GST under RCM on purchase of cement by a promoter from an unregistered supplier Cement falling in chapter heading 2523 in the fir...

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CGST: Explanation on applicability of provisions related to supply of development rights

Notification No. 23/2019-Central Tax (Rate) [G.S.R.740(E).] (30/09/2019)

Notification No. 23/2019-Central Tax (Rate) dated 30th September, 2019 Time of liability with respect to development rights supplied on or after 1st April, 2019 Seeks to amend notification No. 4/2018 – Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of d...

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