Notifications- Central Tax (Rate)

CBIC exempt CGST on satellite launch services

Notification No. 05/2020-Central Tax (Rate) [G.S.R. 643(E).] (16/10/2020)

To amend notification No. 12/2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. Notification No. 05/2020 – Central Tax (Rate) dated 16th October, 2020. Government of India Ministry of Finance (Department of...

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CBIC extends exemption on 2 type of transportation Services

Notification No. 04/2020-Central Tax (Rate) [G.S.R. 604(E)] (30/09/2020)

CBIC extends exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India under CGST Act till 30th […]...

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CBIC revises GST rate of matchsticks & telephone sets

Notification No. 03/2020-Central Tax (Rate) [G.S.R. 216(E).] (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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CGST: Govt notifies certain services under RCM wef 01.10.2019

Notification No. 22/2019-Central Tax (Rate) [GSR 737(E).] (30/09/2019)

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 22/2019-Central Tax (Rate) dated 30th September, 2019. Additional services covered under Reverse Charge Mechanism (RCM) Nature ...

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Govt exempts certain services from CGST wef 01.10.2019

Notification No. 21/2019-Central Tax (Rate) [G.S.R 734(E).] (30/09/2019)

Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide vide Notification No. 21/2019-Central Tax (Rate) dated 30th September, 2019. Exemption to Services Heading 9961- Services provided by an intermediary when location of both supplier and re...

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Changes in CGST rates of various services wef 01.10.2019

Notification No. 20/2019-Central Tax (Rate) [G.S.R 731(E)] (30/09/2019)

CBIC amends notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 20/2019-Central Tax (Rate) dated 30th September, 2019. Hospitality and tourism (lodging) The rate of GST on hotel accommodation service as below:...

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CGST Exemption on supply of goods for specified projects under FAO

Notification No. 19/2019-Central Tax (Rate) [G.S.R. 724(E).] (30/09/2019)

CBIC exempts supply of goods for specified projects under FAO vide Notification No. 19/2019-Central Tax (Rate) dated 30th September, 2019 vide Notification No. 19/2019-Central Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 19/2019-Central Tax (Rate) New Delhi, the 30...

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CBIC excludes manufacturers of aerated waters from purview of composition scheme

Notification No. 18/2019-Central Tax (Rate) [G.S.R. 721(E).] (30/09/2019)

Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme vide Notification No. 18/2019-Central Tax (Rate) dated 30th September, 2019. The composition tax rate of 6% as notified w.e.f 1.4.2019 for persons with aggregate turnover of up to...

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CBIC exempt CGST on supplies of silver & platinum by nominated agencies to registered persons

Notification No. 17/2019-Central Tax (Rate) [G.S.R. 718(E).] (30/09/2019)

Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons vide Notification No. 17/2019-Central Tax (Rate) dated 30th September, 2019. The exemption which was earlier given to the sale of gold by nominated agency under th...

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CBIC extends concessional CGST rates to specified projects under HELP/OALP

Notification No. 16/2019-Central Tax (Rate) [G.S.R. 715(E).] (30/09/2019)

Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes vide Notification No. 16/2019-Central Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 16/2019-Cen...

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IGST exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants

Notification No. 15/2019-Central Tax (Rate) [G.S.R. 712(E).] (30/09/2019)

Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants vide Notification No. 15/2019-Central Tax (Rate) dated 30th September, 2019. Notification No. 15/2019-Central Tax (Rate) dated 30th September, 2019 (Amends Notific...

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Changes in CGST rates for specified goods wef 01.10.2019

Notification No. 14/2019-Central Tax (Rate) [G.S.R. 709(E)] (30/09/2019)

Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019 vide Notification No. 14/2019-Central Tax (Rate) dated 30th September, 2019. Change in rate of GST on goods Marin...

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CBIC exempts hiring of Electric buses by local authorities from GST

Notification No. 13/2019- Central Tax (Rate) [G.S.R. 540(E).] (31/07/2019)

Notification No. 13/2019- Central Tax (Rate)– CBIC seeks to exempt the hiring of Electric buses by local authorities from GST. Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2019- Central Tax (Rate) New Delhi, the 31st July 2019 G.S.R. 540(E).– In exercise of the powers conferred by sub-se...

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CBIC notifies reduced GST rate on Electrically operated vehicles

Notification No. 12/2019-Central Tax (Rate) [G.S.R. 539(E).] (31/07/2019)

CBIC notifies Electrically operated vehicles, including two and three wheeled electric vehicles and Electrically operated vehicles, including two and three wheeled electric vehicles vide Notification No. 12/2019-Central Tax (Rate) Dated 31st July, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/20...

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GST refund to retail outlets in departure area of international airport

Notification No. 11/2019–Central Tax (Rate) [G.S.R. 460(E)] (29/06/2019)

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund....

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GST on Real Estate- Exercise of Option- Date extended to 20.05.2019 (Read Notification)

Notification No. 10/2019-Central Tax (Rate) [G.S.R. 354(E).] (10/05/2019)

The date for exercising the option for residential real estate project to either stay at old GST rate (8% or 12% with ITC) or to avail new GST rate (1% or 5% without ITC) is being extended to 20.05.2019 from 10.05.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2019-Central Tax (Rate) […]...

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CBIC amends new GST Composition Scheme rules related to ITC

Notification No. 9/2019-Central Tax (Rate) [G.S.R. 268(E).] (29/03/2019)

Notification No. 9/2019-Central Tax (Rate)- Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2019-Central Tax (R...

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GST rate on supply of goods for real estate sector under RCM by unregistered person

Notification No. 08/2019-Central Tax (Rate) (29/03/2019)

Notification No. 08/2019-Central Tax (Rate)– Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 08/2019-Central Tax (Rate) New De...

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GST on real estate sector under RCM on supply of goods or services from unregistered supplier

Notification No. 07/2019-Central Tax (Rate) [G.S.R. 254(E).] (29/03/2019)

Notification No. 07/2019-Central Tax (Rate) – Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 07/2019-Central Tax (Rate) New Delhi, the 29th ...

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CBIC notifies person liable to pay GST on development rights, FSI etc

Notification No. 06/2019-Central Tax (Rate) (29/03/2019)

CBIC hereby notifies the following classes of registered persons, namely:-(i) a promoter who receives development rights or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of a project against consideration payable or paid by him, wholly or partly, in the form of construction service of comm...

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CBIC notifies Services to be taxed under RCM of real estate sector

Notification No. 05/2019- Central Tax (Rate) [G.S.R. 252(E).] (29/03/2019)

Notification No. 05/2019- Central Tax (Rate)– Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No....

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GST on Real Estate Sector- CBIC exempt certain services

Notification No. 04/2019-Central Tax (Rate) (29/03/2019)

Notification No. 04/2019- Central Tax (Rate)– Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 04/2019-Central Tax (Rate) New Delhi, the...

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GST rates on real estate sector services wef 01.04.2019

Notification No. 03/2019-Central Tax (Rate) [G.S.R.250(E).] (29/03/2019)

Notification No. 03/2019-Central Tax (Rate)– Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. Also Read- CORRIGENDUM to Notification No. 03/2019-Central Tax (Rate) Dated 29th March, 2019 Government of In...

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Optional 6% GST composition scheme w.e.f. 1st April 2019

Notification No. 02/2019-Central Tax (Rate) [G.S.R. 189(E).] (07/03/2019)

Notification No. 2/2019-Central Tax (Rate) To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. ...

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RCM under CGST on procurement from unregistered dealer’s withdrawn

Notification No. 01/2019–Central Tax (Rate) [G.S.R. 70(E).] (29/01/2019)

Rescinds notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts. W.e.f 01.02.2019, section 9(4) to be applicable only for specified class of registered persons; Original section omitted for trade facilitation and substit...

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Reg. GST on Transport of goods in containers by rail by any person other than Indian Railways

Notification No. 30/2018-Central Tax (Rate) [G.S.R. 1277(E)] (31/12/2018)

Seeks to insert explanation in an item in notification No. 11/2017– Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 30/2018-Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1277(E).- In exercise of the po...

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New services under Reverse Charge Mechanism wef 1st January 2019

Notification No. 29/2018- Central Tax (Rate) [G.S.R. 1276(E)] (31/12/2018)

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. Following services brought under RCM mechanism: Services provided by business facilitator (BF) to a banking company ...

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CBIC exempt certain services from CGST w.e.f. 1st January 2019

Notification No. 28/2018- Central Tax (Rate) [G.S.R. 1272(E)] (31/12/2018)

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2018- Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1272(E)...

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Changes in CGST rates of various services from 1st January 2019

Notification No. 27/2018-Central Tax (Rate) [G.S.R. 1271(E)] (31/12/2018)

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2018-Central Tax (Rate) New Delhi, the 31st December, 2018 G...

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CBIC exempts CGST on supply of gold by nominated agencies to registered persons

Notification No. 26/2018-Central Tax (Rate) G.S.R.1263(E) (31/12/2018)

CBIC exempts central tax (CGST) on supply of gold by nominated agencies to registered persons vide Notification No. 26/2018- Central Tax (Rate) Dated 31st December, 2018....

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CBIC exempt GST on certain goods WEF 1st January, 2019

Notification No. 25/2018-Central Tax (Rate) G.S.R.1262(E). (31/12/2018)

Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting vide Notification No. 25/2018-Central Tax (Rate) dated 31st December, 2018. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 25/2018-Central...

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CBIC notifies Change in GST rates on goods wef 01.01.2019

Notification No. 24/2018-Central Tax (Rate) G.S.R.1261(E). (31/12/2018)

GST on solar power generating plant and other renewable energy plants GST rate of 5% rate has been prescribed on renewable energy devices & parts for their manufacture (bio gas plant/solar power based devices, solar power generating system (SGPS) etc) [falling under chapter 84, 85 or 94 of the Tariff]. Other goods or services used in...

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CBIC amends Table 41 of notification No. 12/2017– Central Tax (Rate)

Notification No. 23/2018- Central Tax (Rate) [G.S.R. 906(E)] (20/09/2018)

Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. Following explanation added in entry 41 of notfn no.12/2017‑CT(Rate) dated 28.06.2017- a. For the purpose of this exemption, the Central Government, State Government or Union te...

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RCM for procurement from unregistered dealer’s deferred till 30.09.2019

Notification No. 22/2018 – Central Tax (Rate) (06/08/2018)

Reverse charge Mechanism (RCM) under section 9(4) of the CGST Act, 2017, for procurement from unregistered dealer’s deferred till 30.09.2019 vide Notification No. 22/2018 – Central Tax (Rate) dated: 6th August, 2018....

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Concessional CGST rate on specified handicraft items WEF 27.07.2018

Notification No. 21/2018-Central Tax (Rate) [G.S.R. 695(E)] (26/07/2018)

CBIC notifies concessional CGST rate on specified handicraft items vide Notification No. 21/2018-Central Tax (Rate), Dated: 26th July, 2018 with effect from 27th of July, 2018 to give effect to recommendations of 28th GST Council meeting which was held on 21.07.2018....

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CBIC allows Refund of GST credit to fabric manufacturers

Notification No. 20/2018-Central Tax (Rate) [G.S.R. 694(E)] (26/07/2018)

CBIC allows Refund of accumulated credit on account of inverted duty structure to fabric manufacturers vide Notification No. 20/2018-Central Tax (Rate), Dated: 26th July, 2018. ...

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Changes in List of goods exempt from CGST wef 27.07.2018

Notification No. 19/2018-Central Tax (Rate) [G.S.R. 693(E)] (26/07/2018)

CBIC amends list of goods exempt from GST vide Notification No. 19/2018-Central Tax (Rate), Dated: 26th July, 2018 with effect from 27th of July, 2018 to give effect to recommendations of 28th GST Council meeting which was held on 21.07.2018....

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Revised CGST rates on various Goods WEF 27th July, 2018

Notification No. 18/2018-Central Tax (Rate) [G.S.R. 692(E)] (26/07/2018)

CBIC notifies reduced GST Rates on Several Goods vide Notification No. 18/2018-Central Tax (Rate), Dated: 26th July, 2018 with effect from 27th of July, 2018....

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Composite supply of works contract to Govt- Term ‘Business’ clarified

Notification No. 17/2018-Central Tax (Rate) [G.S.R. 681(E)] (26/07/2018)

CBIC inserts following explanation in notification No. 11/2017 – Central Tax (Rate) in Table, against serial number 3 (Related to Composite supply of works contract to Government) , in column (3), in item (vi)- For the purposes of this item, the term 'business' shall not include any activity or transaction undertaken by the Central G...

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CGST on Services in relation to a function entrusted to a municipality

Notification No. 16/2018-Central Tax (Rate) [G.S.R. 680 (E)] (26/07/2018)

CBIC notifies with effect from 27th of July, 2018 vide Notification No. 16/2018-Central Tax (Rate), Dated: 26th July, 2018 that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service...

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CGST: RCM on services by individual DSAs to banks/ NBFCs wef 27.07.2018

Notification No. 15/2018-Central Tax (Rate) [G.S.R. 679 (E)] (26/07/2018)

CBIC amends notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM) vide Notification No. 15/2018-Central Tax (Rate), Dated: 26th July, 2018....

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CBIC notifies CGST exemption on certain services from 27th July, 2018

Notification No. 14/2018-Central Tax (Rate) [G.S.R. 678(E)] (26/07/2018)

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services from CGST with effect from 27th of July, 2018 vide Notification No. 14/2018-Central Tax (Rate), Dated: 26th July, 2018....

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Revised CGST rates on various services WEF 27th July, 2018

Notification No. 13/2018-Central Tax (Rate) [G.S.R. 677(E)] (26/07/2018)

CBIC notifies CGST rates of various services vide Notification No. 13/2018-Central Tax (Rate) Dated: 26th July, 2018 with effect from 27 th of July, 2018 as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. ...

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Reverse charge deferred for procurement from unregistered dealer’s till 30.09.2018

Notification No. 12/2018–Central Tax (Rate) (29/06/2018)

G.S.R. (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 makes the following further amendment in the notifica...

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GST on Priority Sector Lending Certificate under Reverse Charge Mechanism

Notification No. 11/2018-Central Tax (Rate) (28/05/2018)

Notification No. 11/2018-Central Tax (Rate)- CBEC notifies levy of GST on Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) by amending notification No. 04/2017- Central Tax (Rate) dated 28.06.2017...

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Reverse charge mechanism u/s 9(4) of CGST Act suspended till 30.06.2018

Notification No. 10/2018–Central Tax (Rate) (23/03/2018)

CBEC has issued Notification No. 10/2018 – Central Tax (Rate) dated 23.03.2018 providing exemption to registered persons from paying CGST under reverse charge on supply of goods or services from unregistered person to registered person till 30.06.2018....

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Corrigendum to Notification No. 6/2018-Central Tax (Rate) dated 25.01.2018

Notification No. G.S.R. 106(E) (01/02/2018)

G.S.R. 106(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.6/2018-Central Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 80(E), dated the 25th January, 2018...

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CBEC amends Notification related to concessional CGST rate on scientific equipments

Notification No. 9/2018-Central Tax (Rate) (25/01/2018)

CBEC amends Notification related to concessional IGST rate on scientific equipments Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ...

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CBEC notifies Changes in Rate of CGST on Motor Vehicle wef 25.01.2018

Notification No. 8/2018 -Central Tax (Rate) (25/01/2018)

LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 14% TO 9%: Old and used motor vehicles [medium and large cars and SUVs] on the margin of the supplier, subject to the condition that no input tax credit of central excise duty/value added tax or GST paid on such vehicles has been availed by him....

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CBEC notifies changes in list of goods exempt from CGST wef 25.01.2018

Notification No. 7/2018-Central Tax (Rate) (25/01/2018)

CBEC makes following further amendments in notification No. 2/2017-Central Tax (Rate), dated 28th June, 2017 related to List of goods exempt from CGST under section 11 (1)...

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CBEC notifies Revised CGST Rate on Various Goods wef 25.01.2018

Notification No. 6/2018-Central Tax (Rate) (25/01/2018)

CBEC hereby amends notification No. 1/2017- Central Tax (Rate), dated 28th June, 2017 related to CGST Rate Schedule notified under section 9(1)with effect from 25.01.2018...

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CBEC exempt Central Government’s share of Profit Petroleum from Central tax

Notification No. 5/2018-Central Tax (Rate) (25/01/2018)

CBIC exempts the intra- State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the central tax as is leviable on the consideration paid to the Central Government in the form of Central Government’s share of profit petroleum as defined in the contract entere...

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GST on construction services against transfer of development right & vice versa

Notification No. 4/2018-Central Tax (Rate) (25/01/2018)

Notification No. 4/2018-Central Tax (Rate) Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa....

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GST: RCM on renting of immovable property by Govt to registered person

Notification No. 3/2018- Central Tax (Rate) (25/01/2018)

Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM)...

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CBEC notifies exemption on certain services wef 25.01.2018

Notification No. 2/2018-Central Tax (Rate) (25/01/2018)

Notification No. 2/2018-Central Tax (Rate)- CBEC exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018....

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GST rates of various services applicable from 25.01.2018 notified

Notification No. 1/2018-Central Tax (Rate) (25/01/2018)

Notification No. 1/2018-Central Tax (Rate)- CBEC notifies CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018....

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CBEC exempt CGST on admission to protected monument

Notification No. 47/2017-Central Tax (Rate) (14/11/2017)

Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to protected monument and to consolidate entry at Sl. No. 11A & 11B vide Notification No. 47/2017- Central Tax (Rate)....

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Revised CGST Rate for restaurants & job work on handicraft goods notified

Notification No. 46/2017-Central Tax (Rate) (14/11/2017)

CBEC amends notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on handicraft goods @ 2.5% and to substitute Services provided in item (vi) against Sl No. 3 in table vide Notification No. 46/2017-Central Tax (Rate)....

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Concessional CGST rate of 2.5% on scientific & technical equipments

Notification No. 45/2017-Central Tax (Rate) (14/11/2017)

CBEC provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions vide Notification No. 45/2017-Central Tax (Rate)...

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CGST: CBEC notifies restriction of ITC on certain fabrics

Notification No. 44/2017-Central Tax (Rate) (14/11/2017)

CBEC amends notification no. 5/2017-Central tax (Rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding restriction of ITC on certain fabrics....

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CGST: CBEC notifies Reverse charge on raw cotton

Notification No. 43/2017-Central Tax (Rate) (14/11/2017)

CBEC amends notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to 23rd GST council decision regarding reverse charge on raw cotton vide Notification No. 43/2017-Central Tax (Rate)...

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CBEC notifies GST exemptions as decided in 23rd GST council Meeting

Notification No. 42/2017-Central Tax (Rate) (14/11/2017)

CBEC amends notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding GST exemptions vide Notification No. 42/2017-Central Tax (Rate)...

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Revised CGST Rates to give effect to GST council decisions notified

Notification No. 41/2017-Central Tax (Rate) (14/11/2017)

CBEC amends notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding GST rates vide Notification No. 41/2017-Central Tax (Rate)...

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CBEC notifies 0.05% Tax Rate on intra-State supply of taxable goods for export

Notification No. 40/2017-Central Tax (Rate) (23/10/2017)

GST Council, hereby exempts the intra-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent, subject to fulfillment of the following conditions, nam...

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GST Rate on Food for free distribution to economically weaker sections

Notification No. 39/2017-Central Tax (Rate) (18/10/2017)

Seeks to reduce GST rate on 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....

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Reverse charge mechanism u/s 9(4) of CGST Act suspended till 31.03.2018

Notification No. 38/2017–Central Tax (Rate) (13/10/2017)

Reverse charge mechanism under sub-section (4) of section 9 of the CGST Act, 2017 shall be suspended till 31.03.2018. The exemption contained in the notification No. 8/2017-Central Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018....

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CBEC notifies Central Tax rate (GST) on leasing of motor vehicles

Notification No. 37/2017-Central Tax (Rate) (13/10/2017)

In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the central tax on intra- State supplies of goods, the description of which is specified in column (3) of the Table below, falling ...

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GST under RCM sale of Used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Govt.

Notification No. 36/2017-Central Tax (Rate) (13/10/2017)

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council...

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CBEC exempts GST on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim or enforceable right

Notification No. 35/2017-Central Tax (Rate) (13/10/2017)

Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form...

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GST Rate amended on various Products as per 22nd GST Council Decision

Notification No. 34/2017-Central Tax (Rate) (13/10/2017)

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,-(a) bearing a registered brand name; or(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or an...

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RCM on Supply of services by the members of Overseeing Committee to RBI

Notification No. 33/2017-Central Tax (Rate) (13/10/2017)

In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue)...

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CBEC amendment in notification related to Exemptions on supply of services under CGST Act

Notification No. 32/2017-Central Tax (Rate) (13/10/2017)

G.S.R..... (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...

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CBEC notifies GST Rate on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc

Notification No. 31/2017-Central Tax (Rate) (13/10/2017)

In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the p...

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CGST Exemption on supply of services associated with transit cargo to Nepal / Bhutan

Notification No. 30/2017- Central Tax (Rate) (29/09/2017)

Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Notification No. 30/2017- Central Tax (Rate)...

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Corrigendum to Notification related to GST on Advocates

Corrigendum to Notification No. 13/2017-Central Tax (Rate) (25/09/2017)

Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. Explanation.- legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, ...

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Notification regarding restriction of refund on corduroy fabrics

Notification No. 29/2017- Central Tax (Rate) (22/09/2017)

Seeks to amend notification no. 5/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics...

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Notification providing GST exemption on various goods

Notification No. 28/2017- Central Tax (Rate) (22/09/2017)

Seeks to amend notification no. 2/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions....

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CBEC amends GST rate schedule

Notification No. 27/2017- Central Tax (Rate) (22/09/2017)

Seeks to amend Notification No. 1/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates...

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CGST exemption on supply of heavy water & nuclear fuels to NPCIL

Notification No. 26/2017-Central Tax (Rate) (21/09/2017)

GST Council, hereby exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. ...

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CGST exemption on tickets of FIFA U-17 World Cup 2017

Notification No. 25/2017-Central Tax (Rate) (21/09/2017)

Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017 vide Notification No. 25/2017-Central Tax (Rate)...

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CBEC reduces CGST rate on specified supplies of Works Contract Services

Notification No. 24/2017-Central Tax (Rate) (21/09/2017)

CBEC Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services vide Notification No. 24/2017-Central Tax (Rate) dated : 21st September, 2017...

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CGST: ECO to pay GST on services provided by way of house-keeping

Notification No. 23/2017-Central Tax (Rate) (22/08/2017)

Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc....

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CGST: GST RCM provisions amended & explanation for LLP inserted

Notification No. 22/2017-Central Tax (Rate) (22/08/2017)

Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid central tax at the rate of 6%, shall be inserted;...

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CGST exemption on services by Fair Price Shops to Govt / FIFA etc

Notification No. 21/2017-Central Tax (Rate) (22/08/2017)

Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP....

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CGST- Reduction in rate on specified supplies of Works Contract Services etc

Notification No. 20/2017-Central Tax (Rate) (22/08/2017)

Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & dis...

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CGST rate on specified parts of tractors reduced from 14% to 9 %

Notification No. 19/2017-Central Tax (Rate) (18/08/2017)

CBEC reduces CGST rate on specified parts of tractors reduced from 14% to 9 % which includes Tyre for tractors, Tube for tractor tyres, Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor, Hydraulic Pumps for Tractors, Bumpers and parts thereof for tractors, Brakes assembly and its parts thereof ...

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Seek to reduce rate of Central GST Tax on fertilizers from 6% to 2.5%

Notification No. 18/2017-Central Tax (Rate) (30/06/2017)

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenu...

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Notification No. 17/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 17/2017-Central Tax (Rate) updated till 14.11.2017 (28/06/2017)

Council, hereby notifies that in case of the following categories of services, the tax on intra- State supplies shall be paid by the electronic commerce operator –...

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Notification No. 16/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 16/2017-Central Tax (Rate) updated till 14.11.2017 (28/06/2017)

United Nations or a specified international organization shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organization that the goods and services have been used or are intended to be used for off...

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Notification No. 15/2017-Central Tax (Rate) updated till 14th Nov, 2017

Notification No. 15/2017-Central Tax (Rate) updated till 14.11.2017 (28/06/2017)

Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Central Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act....

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