All GST notifications issued by Central Government on Central Goods and Service Tax (CGST) Tax Rates
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
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 entered into by the Central Government in this behalf.
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.
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)
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.
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.
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).
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).
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)
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.
