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GST Notification 2019
|
Notification No. & Date of Issue |
Subject | Download File |
| 25/2019-Central Tax (Rate) ,dt. 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. | |
| 24/2019-Central Tax (Rate) ,dt. 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. | |
| 23/2019-Central Tax (Rate) ,dt. 30-09-2019 | 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 development rights. | |
| 22/2019-Central Tax (Rate) ,dt. 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. | |
| 21/2019-Central Tax (Rate) ,dt. 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. | |
| 20/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend 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. | |
| 19/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to exempt supply of goods for specified projects under FAO. | |
| 18/2019-Central Tax (Rate) ,dt. 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. | |
| 17/2019-Central Tax (Rate) ,dt. 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. | |
| 16/2019-Central Tax (Rate) ,dt. 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. | |
| 15/2019-Central Tax (Rate) ,dt. 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. | |
| 14/2019-Central Tax (Rate) ,dt. 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. | |
| 13/2019-Central Tax (Rate) ,dt. 31-07-2019 | which seeks to exempt the hiring of Electric buses by local authorities from GST. | |
| 12/2019-Central Tax (Rate) ,dt. 31-07-2019 | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles . | |
| 11/2019-Central Tax (Rate) ,dt. 29-06-2019 | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC | |
| 09/2019-Central Tax (Rate) ,dt. 29-03-2019 | 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). | |
| 08/2019-Central Tax (Rate) ,dt. 29-03-2019 | 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. | |
| 07/2019-Central Tax (Rate) ,dt. 29-03-2019 | 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. | |
| 06/2019-Central Tax (Rate) ,dt. 29-03-2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | |
| 05/2019-Central Tax (Rate) ,dt. 29-03-2019 | 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. | |
| 04/2019-Central Tax (Rate) ,dt. 29-03-2019 | 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. | |
| 03/2019-Central Tax (Rate) ,dt. 29-03-2019 | 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. |
notfctn-3-2019-cgst-rate-english.pdf
notfctn-03-2019-cgst-rate-corr.pdf
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| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | 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. | |
| 01/2019-Central Tax (Rate) ,dt. 29-01-2019 | Seeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
GST Notification 2018
|
Notification No. & Date of Issue |
Subject | Download File |
| 30/2018-Central Tax (Rate) ,dt. 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. | |
| 29/2018-Central Tax (Rate) ,dt. 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. | |
| 28/2018-Central Tax (Rate) ,dt. 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. | |
| 27/2018-Central Tax (Rate) ,dt. 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. | |
| 26/2018-Central Tax (Rate) ,dt. 31-12-2018 | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. |
notfctn-26-2018-cgst-rate-english.pdf
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| 25/2018-Central Tax (Rate) ,dt. 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. | |
| 24/2018-Central Tax (Rate) ,dt. 31-12-2018 | Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. | |
| 23/2018-Central Tax (Rate) ,dt. 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. | |
| 22/2018-Central Tax (Rate) ,dt. 06-08-2018 | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 | |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 | |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 | |
| 18/2018-Central Tax (Rate) ,dt. 26-07-2018 | Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 | |
| 17/2018-Central Tax (Rate) ,dt. 26-07-2018 | 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. | |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify 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. | |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | Seeks to amend 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). | |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | 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 28th meeting held on 21.07.2018 | |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | 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 28th meeting held on 21.07.2018. | |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) | |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | Seeks to amend Notification No.45/2017-Central (Rate) | |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | seeks to amend Notification No.1/2017-CGST (Rate) | |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | seeks to amend Notification No.2/2017-CGST (Rate). | |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | seeks to amend Notification No.1/2017-CGST (Rate). | |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | 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. | |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify 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). | |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | 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 25th meeting held on 18.01.2018. | |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | 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 25th meeting held on 18.01.2018. |
GST Notification 2017
|
Notification No. & Date of Issue |
Subject | Download File |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | 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 25th meeting held on 18.01.2018. | |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | Seeks to amend 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. | |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics. | |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton. | |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. | Notification-40-cgst-rate-english.pdf |
| 39/2017-Central Tax (Rate) ,dt. 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. | Notification-39-CGST-rate-english.pdf |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | Notification-38-cgst-rate-english.pdf |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | Notifcation-37-CGST-rate-english.pdf |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | Seeks to amend notification No. 4/2017-Central Tax (Rate). | Notification-36-CGST-rate-english.pdf |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | Seeks to amend notification No. 2/2017-Central Tax (Rate). | Notification-35-CGST-rate-english.pdf |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | Notification-34-CGST-rate-english.pdf |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | Notification-33-CGST-rate-english.pdf |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | Seeks to amend notification No. 12/2017-CT(R). | Notification-32-CGST-rate-english.pdf |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | Seeks to amend notification No. 11/2017-CT(R). | Notification-31-CGST-rate-english.pdf |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | Notification-30-CGST-rate-english.pdf |
| 29/2017-Central Tax (Rate) ,dt. 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. | Notification29-CGST.pdf |
| 28/2017-Central Tax (Rate) ,dt. 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. | Notification28-CGST.pdf |
| 27/2017-Central Tax (Rate) ,dt. 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. | Notification27-CGST.pdf |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | Exempt certain supplies to NPCIL. | Notification26-CGST.pdf |
| 25/2017-Central Tax (Rate) ,dt. 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. | Notification25-CGST.pdf |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | Notification24-CGST.pdf |
| 23/2017-Central Tax (Rate) ,dt. 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. | Notification23-CGST.pdf |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | Notification22-CGST.pdf |
| 21/2017-Central Tax (Rate) ,dt. 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. | Notification21-CGST.pdf |
| 20/2017-Central Tax (Rate) ,dt. 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 & discharge CGST @ 6% | Notification20-CGST.pdf |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | Notification19-CGST.pdf |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% | Notification18-CGST.pdf |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | Notification17-CGST.pdf |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act | Notifications16-CGST.pdf |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | Notification15-CGST.pdf |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | Notification14-CGST.pdf |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | Notification13-CGST.pdf |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | To notify the exemptions on supply of services under CGST Act | Notification12-CGST.pdf |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | To notify the rates for supply of services under CGST Act | Notification11-CGST.pdf |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | Margin-Scheme-Notification-CGST.pdf |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | Exemption-from-reverse-charge-upto-Rs5000-per-day-CGST.pdf |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | Exemption-from-reverse-charge-upto-Rs5000-per-day-CGST.pdf |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD | Notification-for-refund-to-CSD-CGST.pdf |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | Refund of 50% of CGST on supplies to CSD under section 55 | Notification-for-under-section-55-for-CSD.pdf |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | Notification-for-restriction-of-ITC-CGST.pdf |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | Reverse charge on certain specified supplies of goods under section 9 (3) | Notification-for-reverse-charge-CGST.pdf |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 25-Schedule-for-conditional-CGST-exemption.pdf |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | CGST exempt goods notified under section 11 (1) | Notification-for-CGST-exemption.pdf |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | CGST Rate Schedule notified under section 9 (1) | Notification-for-CGST-rate-Schedule.pdf |
| Corrigendum |
