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| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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. | G.O.Ms.No.498, Revenue (Commercial Taxes-II), 28/09/2018 | View |
| 22/2018-Central Tax (Rate) ,dt. 06-08-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | G.O.Ms.No.474, Revenue (Commercial Taxes-II), 19/09/2018 | View |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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. | G.O.Ms.No.484, Revenue (Commercial Taxes-II), 27/09/2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | G.O.Ms.No.398, Revenue (Commercial Taxes-II), 26/07/2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | G.O.Ms.No.292, Revenue (Commercial Taxes-II), 06/06/2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | 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 | View | Seeks to amend Notification No.45/2017-Central (Rate) | G.O.Ms.No.97, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | G.O.Ms.No.95, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | G.O.Ms.No.94, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | G.O.Ms.No.93, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | G.O.Ms.No.92, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | G.O.Ms.No.91, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | G.O.Ms.No.90, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | G.O.Ms.No.89, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | G.O.Ms.No.88, Revenue (Commercial Taxes-II), 19/02/2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | GO Ms. No.600 Revenue (CT-II) Dt.12.12.2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | GO Ms. No.556 Revenue (CT-II) Dt.17.11.2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | GO Ms. No.599 Revenue (CT-II) Dt.12.12.2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | GO Ms. No.555 Revenue (CT-II) Dt.17.11.2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | GO Ms. No.554 Revenue (CT-II) Dt.17.11.2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | GO Ms. No.598 Revenue (CT-II) Dt.12.12.2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | GO Ms. No.553 Revenue (CT-II) Dt.17.11.2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | GO Ms. No.597 Revenue (CT-II) Dt.12.12.2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | GO Ms. No.494 Revenue (CT-II) Dt.03.11.2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | GO Ms. No.596 Revenue (CT-II) Dt.12.12.2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | GO Ms. No.493 Revenue (CT-II) Dt.03.11.2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | GO Ms. No.492 Revenue (CT-II) Dt.03.11.2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | GO Ms. No.595 Revenue (CT-II) Dt.12.12.2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | GO Ms. No.491 Revenue (CT-II) Dt.03.11.2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | GO Ms. No.490 Revenue (CT-II) Dt.03.11.2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | GO Ms. No.594 Revenue (CT-II) Dt.12.12.2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | G.O.Ms.No.552, Revenue (CT-II), 16th November, 2017.] | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | GO Ms. No.593 Revenue (CT-II) Dt.12.12.2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | G.O.MS.No. 462 Dated: 16-10-2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | GO Ms. No.592 Revenue (CT-II) Dt.12.12.2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | G.O.MS.No. 461 Dated: 16-10-2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | GO Ms. No.591 Revenue (CT-II) Dt.12.12.2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | GO Ms. No.590 Revenue (CT-II) Dt.12.12.2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | G.O.MS.No. 460 Dated: 16-10-2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | G.O.Ms.No.384-State Tax(Rate),Dt.22.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | G.O.Ms.No.383-State Tax(Rate),Dt.22.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | GO Ms. No.589 Revenue (CT-II) Dt.12.12.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | G.O.Ms.No.386-State Tax(Rate),Dt.22.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | G.O.Ms.No.385-State Tax(Rate),Dt.22.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | G.O.Ms.No.384-State Tax(Rate),Dt.01.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | G.O.Ms.No.257-State Tax(Rate),Dt.29-6-2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | G.O.Ms.No.266-State Tax(Rate),Dt.29-6-2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | G.O.Ms.No.265-State Tax(Rate),Dt.29-6-2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | G.O.Ms.No.261-State Tax(Rate),Dt.29-6-2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | G.O.Ms.No.256-State Tax(Rate),Dt.29-6-2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | GO Ms. No.588 Revenue (CT-II) Dt.12.12.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | G.O.Ms.No.259-State Tax(Rate),Dt.29-6-2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | GO Ms. No.587 Revenue (CT-II) Dt.12.12.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | GO Ms. No.586 Revenue (CT-II) Dt.12.12.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | GO Ms. No.585 Revenue (CT-II) Dt.12.12.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | GO Ms. No.584 Revenue (CT-II) Dt.12.12.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | G.O.Ms.No.267-State Tax(Rate),Dt.29-6-2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | G.O.Ms.No.264-State Tax(Rate),Dt.29-6-2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | G.O.Ms.No.255-State Tax(Rate),Dt.29-6-2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | GO Ms. No.583 Revenue (CT-II) Dt.12.12.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | GO Ms. No.582 Revenue (CT-II) Dt.12.12.2017 | View - - |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | G.O.Ms.No.258-State Tax(Rate),Dt.29-6-2017 | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 Corrigendum , dated 30-06-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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. | Notification No. 23/2018-State-Tax(Rate)-06-08-2018 | View |
| 22/2018-Central Tax (Rate) ,dt. 06-08-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | Notification No. 22/2018-State-Tax(Rate)-06-08-2018 | View |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notification No. 21/2018-State-Tax(Rate)-26-07-2018 | View |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notification No. 20/2018-State-Tax(Rate)-26-07-2018 | View |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notification No. 19/2018-State-Tax(Rate)-26-07-2018 | View |
| 18/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notification No. 18/2018-State-Tax(Rate)-26-07-2018 | View |
| 17/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | Notification No. 17/2018-State-Tax(Rate)-26-07-2018 | View |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | Notification No. 16/2018-State-Tax(Rate)-26-07-2018 | View |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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). | Notification No. 15/2018-State-Tax(Rate)-26-07-2018 | View |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notification No. 14/2018-State-Tax(Rate)-26-07-2018 | View |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | Notification No. 13/2018-State-Tax(Rate)-26-07-2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | Notification No. 12/2018-State-Tax(Rate)-29 Jun ,2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | Notification No. 11/2018-State-Tax(Rate)-28 May ,2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | Notification No. 10/2018-State-Tax(Rate)-23 Mar ,2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | Notification No. 09/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | Notification No. 08/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | Notification No. 07/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | Notification No. 06/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | Notification No. 05/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notification No. 04/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | Notification No. 03/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notification No. 02/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notification No. 01/2018-State-Tax(Rate)-25 Jan ,2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification No. 47/2017-State-Tax(Rate)-14th November,2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification No. 46/2017-State-Tax(Rate)-14th November,2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | Notification No. 45/2017-State-Tax(Rate)-14th November,2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification No. 44/2017-State-Tax(Rate)-14th November,2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification No. 43/2017-State-Tax(Rate)-14th November,2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notification No. 42/2017-State-Tax(Rate)-14th November,2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notification No. 41/2017-State-Tax(Rate)-14th November,2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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 No. 40/2017-State-Tax(Rate)-13th November,2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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 No. 39/2017-State-Tax(Rate)-13th November,2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | Notification No. 38/2017-State-Tax(Rate)-13th October,2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | Notification No. 37/2017-State-Tax(Rate)-13th October,2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | Notification No. 36/2017-State-Tax(Rate)-13th October,2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | Notification No. 35/2017-State-Tax(Rate)-13th October,2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | Notification No. 34/2017-State-Tax(Rate)-13th October,2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | Notification No. 33/2017-State-Tax(Rate)-13th October,2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | Notification No. 32/2017-State-Tax(Rate)-13th October,2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | Notification No. 31/2017-State-Tax(Rate)-13th October,2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | Notification No. 30/2017-State-Tax(Rate)-13th October,2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | Notification No. 29/2017- State Tax (Rate) 26th September, 2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notification No. 28/2017- State Tax (Rate) 26th September, 2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notification No. 27/2017- State Tax (Rate) 26th September, 2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | Notification No. 26/2017- State Tax (Rate) 26th September, 2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | Notification No. 25/2017- State Tax (Rate) 26th September, 2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | Notification No. 24/2017- State Tax (Rate) 26th September, 2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notification No. 23/2017- State Tax (Rate) 26th September, 2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | Notification No. 22/2017- State Tax (Rate) 22nd August, 2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notification No. 21/2017- State Tax (Rate) 22nd August, 2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | Notification No. 20/2017- State Tax (Rate) 22nd August, 2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | Notification No. 19/2017- State Tax (Rate) 22nd August, 2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | - | - |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | 17/2017-State Tax (Rate) dated 28.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | 16/2017-State Tax (Rate) dated 28.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | 15/2017-State Tax (Rate) dated 28.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | 14/2017-State Tax (Rate) dated 28.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | 13/2017-State Tax (Rate) dated 28.06.2017 | View Corrigendum |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | 12/2017-State Tax (Rate) dated 28.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | 11/2017-State Tax (Rate) dated 28.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | 10/2017-State Tax (Rate) dated 28.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | 9/2017-State Tax (Rate) dated 28.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | 8/2017-State Tax (Rate) dated 28.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | 7/2017-State Tax (Rate) dated 28.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | 6/2017-State Tax (Rate) dated 28.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | 5/2017-State Tax (Rate) dated 28.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | 4/2017-State Tax (Rate) dated 28.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 3/2017-State Tax (Rate) dated 28.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | 2/2017-State Tax (Rate) dated 28.06.2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 1/2017-State Tax (Rate) dated 28.06.2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to amend Notification No.45/2017-Central (Rate) | 09/2018-(Rate) ,dt. 21-02-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | 08/2018-(Rate) ,dt. 21-02-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | 07/2018-(Rate) ,dt. 21-02-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | 06/2018-(Rate) ,dt. 21-02-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | 05/2018-(Rate) ,dt. 21-02-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 04/2018-(Rate) ,dt. 21-02-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | 03/2018-(Rate) ,dt. 21-02-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 02/2018-(Rate) ,dt. 21-02-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 01/2018-(Rate) ,dt. 21-02-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | FTX.56/2016/184 (No.41)-Rate dtd. 14-12-2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | FTX.56/2016/184 (No.40)-Rate dtd. 14-12-2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | FTX.56/2016/184 (No.39)-Rate dtd. 14-12-2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | FTX.56/2016/184 (No.38)-Rate dtd. 14-12-2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | FTX.56/2016/184 (No.37)-Rate dtd. 14-12-2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | FTX.56/2016/184 (No.36)-Rate dtd. 14-12-2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | FTX.56/2016/184 (No.35)-Rate dtd. 14-12-2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | FTX.56/2016/184 (No.34)-Rate dtd. 01-12-2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | FTX.56/2016/184 (No.33)-Rate dtd. 01-12-2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | FTX.56/2016/184 (No.32)-Rate dtd. 01-12-2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | FTX.56/2016/184 (No.31)-Rate dtd. 01-12-2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | FTX.56/2016/184 (No.30)-Rate dtd. 01-12-2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | FTX.56/2016/184 (No.29)-Rate dtd. 01-12-2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | FTX.56/2016/184 (No.28)-Rate dtd. 01-12-2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | FTX.56/2016/184 (No.27)-Rate dtd. 01-12-2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | FTX.90/2016/184 (No.26)-Rate dtd. 01-12-2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | FTX.90/2016/184 (No.25)-Rate dtd. 01-12-2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | No.30 dtd. 27-10-2017 (Assam Gazette No. 616 dtd. 27-10-2017) | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | No.29 dtd. 27-10-2017 (Assam Gazette No. 615 dtd. 27-10-2017) | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | No.28 dtd. 27-10-2017 (Assam Gazette No. 614 dtd. 27-10-2017) | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | No.27 dtd. 27-10-2017 (Assam Gazette No. 613 dtd. 27-10-2017) | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | No.26 dtd. 27-10-2017 (Assam Gazette No. 612 dtd. 27-10-2017) | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | No.25 dtd. 27-10-2017 (Assam Gazette No. 611 dtd. 27-10-2017) | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | No.24 dtd. 27-10-2017 (Assam Gazette No. 610 dtd. 27-10-2017) | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No.23 dtd. 11-9-2017 (Assam Gazette No. 538 dtd. 12-9-2017) | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | No.22 dtd. 11-9-2017 (Assam Gazette No. 537 dtd. 12-9-2017) | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No.21 dtd. 11-9-2017 (Assam Gazette No. 536 dtd. 12-9-2017) | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | No.20 dtd. 11-9-2017 (Assam Gazette No. 535 dtd. 12-9-2017) | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | No.19 dtd. 11-9-2017 (Assam Gazette No. 534 dtd. 12-9-2017) | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | No-392-State_Tax(Rate)_dtd_12-07-2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | 30-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | 29-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | 28-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | 27-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | 26-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | 25-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | 24-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | 23-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | 22-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | 21-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | 20-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | 19-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | 18-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | 17-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 16-2016-State_Tax(Rate)_dtd_29-06-2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 15-2016-State_Tax(Rate)_dtd_29-06-2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 14-2016-State_Tax(Rate)_dtd_29-06-2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 Corrigendum , dated 12-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | 22/2018 bihar(rate) Dt 06-08-2018 | View |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 21/2018 bihar(rate) Dt 26-07-2018 | View |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | View | 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 | 19/2018 bihar(rate) Dt 26-07-2018 | View |
| 18/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 18/2018 bihar(rate) Dt 26-07-2018 | View |
| 17/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 17/2018 bihar(rate) Dt 26-07-2018 | View |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 16/2018 bihar(rate) Dt 26-07-2018 | View |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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). | 15/2018 bihar(rate) Dt 26-07-2018 | View |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 14/2018 bihar(rate) Dt 26-07-2018 | View |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 13/2018 bihar(rate) Dt 26-07-2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | 12/2018 bihar(rate) Dt 29-06-2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | 11/2018 bihar(rate) Dt 28-05-2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | GHN 31 - 76 Dt 23-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | GHN 31 - 76 Dt 25-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | GHN 31 - 75 Dt 25-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | GHN 31 - 74 Dt 25-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | GHN 31 - 73 Dt 25-01-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | GHN 31 - 72 Dt 25-01-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | GHN 31 - 71 Dt 25-01-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | GHN 31 - 70 Dt 25-01-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | GHN 31 - 69 Dt 25-01-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | GHN 31 - 68 Dt 25-01-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | S.O 279, Dated 14th November 2017(1066_ 14.11.17) | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | S.O 277, Dated 14th November 2017(1065_ 14.11.17) | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | S.O 275, Dated 14th November 2017(1064_ 14.11.17) | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | S.O 273, Dated 14th November 2017(1063_ 14.11.17) | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | S.O 271, Dated 14th November 2017(1062_ 14.11.17) | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | S.O 269, Dated 14th November 2017(1061_ 14.11.17) | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | S.O 267, Dated 14th November 2017(1060_ 14.11.17) | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | S.O 253, Dated 23th October 2017(996_ 13.10.17) | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | S.O 245, Dated 18th October 2017(980_ 13.10.17) | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | S.O 227, Dated 13th October 2017(969_ 13.10.17) | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | S.O 225, Dated 13th October 2017(968_ 13.10.17) | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | S.O 223, Dated 13th October 2017(967_ 13.10.17) | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | S.O 221,Dated 13th October 2017(966_ 13.10.17) | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | S.O 219,Dated 13th October 2017(965_ 13.10.17) | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | S.O 217,Dated 13th October 2017(964_ 13.10.17) | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | S.O 215,Dated 13th October 2017(963_ 13.10.17) | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | S.O 213,Dated 13th October 2017(962_ 13.10.17) | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | S.O 211,Dated 13th October 2017(961_ 13.10.17) | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | S.O 193, Dated 21st September 2017(887_ 21.09.17) | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | S.O 191, Dated 21st September 2017(886_ 21.09.17) | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | S.O 189, Dated 21st September 2017(885_ 21.09.17) | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | S.O 187, Dated 21st September 2017(884_ 21.09.17) | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | S.O 185, Dated 21st September 2017(883_ 21.09.17) | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | S.O 183, Dated 21st September 2017(882_ 21.09.17) | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | 731 dated 22.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | 730 dated 22.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | 729 dated 22.08.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | 728 dated 22.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | 715 dated 18.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | 640 dated 19.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | 560 dated 29.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | 559 dated 29.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | 558 dated 29.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | 557 dated 29.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | 556 dated 29.06.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | 555 dated 29.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | 554 dated 29.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | 553 dated 29.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | 552 dated 29.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | 551 dated 29.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | 550 dated 29.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | 549 dated 29.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | 548 dated 29.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | 547 dated 29.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 546 dated 29.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | 545 dated 29.06.2017 | View Corrigendum , dated 31-07-2017 Corrigendum , dated 19-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 544 dated 29.06.2017 | View Corrigendum , dated 31-07-2017 Corrigendum , dated 19-07-2017 Corrigendum , dated 19-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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. | 23/2018 dated 28-09-2018 | View |
| 22/2018-Central Tax (Rate) ,dt. 06-08-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | 22/2018 dated 06.08.2018 | View |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 21/26.07.2018 | View |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 20/26.07.2018 | View |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 19/26.07.2018 | View |
| 18/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 18/26.07.2018 | View |
| 17/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 17/26.07.2018 | View |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 16/26.07.2018 | View |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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). | 15/26.07.2018 | View |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 14/26.07.2018 | View |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 13/26.07.2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | 12/29.06.2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | 11/28.05.2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | 10/23.03.2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | 16/25.01.2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | 15/25.01.2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | 14/25.01.2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | 13/25.01.2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | 12/25.01.2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 11/25.01.2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | 10/25.01.2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 09/25.01.2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 08/25.01.2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 162/14.11.2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 161/14.11.2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | 167/14.11.2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 166/14.11.2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 165/14.11.2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 164/14.11.2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 163/14.11.2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | 173/15.11.2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | 152/18.10.2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | 141/13.10.2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | 139/13.10.2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | 138/13.10.2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | 137/13.10.2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | 136/13.10.2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | 148/13.10.2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | 147/13.10.2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | 146/13.10.2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | 160/08.11.2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | 131/23.09.2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 130/23.09.2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 129/23.09.2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | 128/23.09.2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | 127/23.09.2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | 126/23.09.2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | 114/22.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | 117/22.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | 116/22.08.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | 115/22.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | 113/18.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | 91/01.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | 85/28.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | 84/28.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | 83/28.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | 82/28.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | 81/28.06.2017 | View Corrigendum |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | 80/28.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | 79/28.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | 78/28.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | 77/28.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | 76/28.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | 75/28.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | 74/28.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | 73/28.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | 72/28.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 71/28.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | 70/28.06.2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 69/28.06.2017 | View - Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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) | 11/2018-State Tax (Rate) ,dt. 28-05-2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | 10/2018-State Tax (Rate) ,dt. 30-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | 09/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | 08/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | 07/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | 06/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | 05/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 04/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | 03/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 02/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 01/2018-State Tax (Rate) ,dt. 24-02-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notfn No.47/2017 dated 28.11.2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notfn No.46/2017 dated 28.11.2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | Notfn No.45/2017 dated 28.11.2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notfn No.44/2017 dated 28.11.2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notfn No.43/2017 dated 28.11.2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notfn No.42/2017 dated 28.11.2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notfn No.41/2017 dated 28.11.2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | Notfn No.40/2017 dated 27.11.2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | Notfn No.39/2017 dated 27.11.2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | Notfn No.38/2017 dated 27.11.2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | Notfn No.37/2017 dated 27.11.2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | Notfn No.36/2017 dated 24.11.2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | Notfn No.35/2017 dated 24.11.2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | Notfn No.34/2017 dated 24.11.2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | Notfn No.33/2017 dated 12.12.2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | Notfn No.32/2017 dated 24.11.2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | Notfn No.31/2017 dated 23.11.2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | Notfn No.30/2017 dated 23.11.2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | Notfn No.29/2017 dated 06.11.2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notfn No.28/2017 dated 06.11.2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notfn No.27/2017 dated 06.11.2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | Notfn No.26/2017 dated 06.11.2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | Notfn No.25/2017 dated 06.11.2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | Notfn No.24/2017 dated 06.11.2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notfn No.23/2017 dated 06.09.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | Notfn No.22/2017 dated 06.09.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notfn No.21/2017 dated 06.09.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | Notfn No.20/2017 dated 06.09.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | Notfn No.19/2017 dated 06.09.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | Notfn No.18/2017 dated 31.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | 375 Notfn No.17/2017 dated 30.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | 376 Notfn No.16/2017 dated 30.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | 377 Notfn No.15/2017 dated 30.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | 378 Notfn No.14/2017 dated 30.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | 379 Notfn No.13/2017 dated 30.06.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | 380 Notfn No.12/2017 dated 30.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | 381 Notfn No.11/2017 dated 30.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | 360 Notfn No.10/2017 dated 30.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | 361 Notfn No.9/2017 dated 30.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | 364 Notfn No.8/2017 dated 30.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | 367 Notfn No.7/2017 dated 30.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | 370 Notfn No.6/2017 dated 30.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | 371 Notfn No.5/2017 dated 30.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | 372 Notfn No.4/2017 dated 30.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 373 Notfn No.3/2017 dated 30.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | 374 Notfn No.2/2017 dated 30.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 382 Notfn No.1/2017 dated 30.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 Corrigendum , dated 12-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | 38_1_2017_FIN(R&C)_(10_2018_Rate)- dt 28-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | 38_1_2017_FIN(R&C)_(9_2018_Rate)- dt 24-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | 38_1_2017_FIN(R&C)_(8_2018_Rate)- dt 24-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | 38_1_2017_FIN(R&C)_(7_2018_Rate)- dt 24-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | 38_1_2017_FIN(R&C)_(6_2018_Rate)- dt 24-01-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | 38_1_2017_FIN(R&C)_(5_2018_Rate)- dt 24-01-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 38_1_2017_FIN(R&C)_(4_2018_Rate)- dt 24-01-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | 38_1_2017_FIN(R&C)_(3_2018_Rate)- dt 24-01-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 38_1_2017_FIN(R&C)_(2_2018_Rate)- dt 24-01-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 38_1_2017_FIN(R&C)_(1_2018_Rate) -dt 24-01-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 38/1/2017-Fin(R&C)(47/2017-Rate) dt. 14.11.2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 38/1/2017-Fin(R&C)(46/2017-Rate) dt. 14.11.2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | 38/1/2017-Fin(R&C)(45/2017-Rate) dt. 14.11.2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 38/1/2017-Fin(R&C)(44/2017-Rate) dt. 14.11.2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 38/1/2017-Fin(R&C)(43/2017-Rate) dt. 14.11.2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 38/1/2017-Fin(R&C)(42/2017-Rate) dt. 14.11.2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 38/1/2017-Fin(R&C)(41/2017-Rate) dt. 14.11.2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | 38/1/2017-fin(R&C)(40/2017-Rate)/3641 dt. 02/11/2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | 38/1/2017-fin(R&C)(39/2017-Rate)/3641 dt. 02/11/2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | 38/1/2017-Fin(R&C)(38/2017-Rate)/3593 dt. 24.10.2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | 38/1/2017-Fin(R&C)(37/2017-Rate)/3593 dt. 24.10.2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | 38/1/2017-Fin(R&C)(36/2017-Rate)/3593 dt. 24.10.2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | 38/1/2017-Fin(R&C)(35/2017-Rate)/3593 dt. 24.10.2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | 38/1/2017-Fin(R&C)(34/2017-Rate)/3593 dt. 24.10.2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | 38/1/2017-Fin(R&C)(33/2017-Rate)/3593 dt. 24.10.2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | 38/1/2017-Fin(R&C)(32/2017-Rate)/3593 dt. 24.10.2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | 38/1/2017-Fin(R&C)(31/2017-Rate)/3593 dt. 24.10.2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | 38/1/2017-Fin(R&C)(30/2017-Rate)/2451 dt. 28.09.2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | 38/1/2017-Fin(R&C)(29/2017-Rate)/B/2426 dt. 26.09.2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 38/1/2017-Fin(R&C)(28/2017-Rate)/B/2427 dt. 26.09.2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 38/1/2017-Fin(R&C)(27/2017-Rate)/B/2428 dt. 26.09.2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | 38/1/2017-Fin(R&C)(26/2017-Rate)/A/2431 dt. 26.09.2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | 38/1/2017-Fin(R&C)(25/2017-Rate)/A/2430 dt. 26.09.2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | 38/1/2017-Fin(R&C)(24/2017-Rate)/A/2429 dt. 26.09.2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | 38/1/2017-Fin(R&C)(20/2017-Rate) dt. 28.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | 38/1/2017-Fin(R&C)(23/2017-Rate) dt. 28.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | 38/1/2017-Fin(R&C)(21/2017-Rate) dt. 22.08.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | 38/1/2017-Fin(R&C)(22/2017-Rate) dt. 28.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | 38/1/2017-Fin(R&C)(19/2017-Rate)/2933 dt. 22.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | 38/1/2017-Fin(R&C)(18/2017-Rate) dt. 04.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | 38/1/21017-Fin(R&C)(17/2017-Rate) dt. 30.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | 38/1/21017-Fin(R&C)(16/2017-Rate) dt. 30.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | 38/1/21017-Fin(R&C)(15/2017-Rate) dt. 30.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | 38/1/21017-Fin(R&C)(14/2017-Rate) dt. 30.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | 38/1/21017-Fin(R&C)(13/2017-Rate) dt. 30.06.2017 | View Corrigendum |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | 38/1/21017-Fin(R&C)(12/2017-Rate) dt. 30.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | 38/1/21017-Fin(R&C)(11/2017-Rate) dt. 30.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | 38/1/21017-Fin(R&C)(10/2017-Rate) dt. 30.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | 38/1/21017-Fin(R&C)(9/2017-Rate) dt. 30.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | 38/1/21017-Fin(R&C)(8/2017-Rate) dt. 30.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | 38/1/21017-Fin(R&C)(7/2017-Rate) dt. 30.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | 38/1/21017-Fin(R&C)(6/2017-Rate) dt. 30.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | 38/1/21017-Fin(R&C)(5/2017-Rate) dt. 30.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | 38/1/21017-Fin(R&C)(4/2017-Rate) dt. 30.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 38/1/21017-Fin(R&C)(4/2017-Rate) dt. 30.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 | CGST Rate Schedule notified under section 9 (1) | 38/1/21017-Fin(R&C)(2/2017-Rate) dt. 30.06.2017 | View Corrigendum , dated 11-08-2017 Corrigendum , dated 20-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 38/1/21017-Fin(R&C)(1/2017-Rate) dt. 30.06.2017 | View Corrigendum , dated 11-08-2017 Corrigendum , dated 20-07-2017 Corrigendum , dated 05-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | No.(GHN-37) ,dt. 23-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | No.(GHN-21) ,dt. 25-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | No.(GHN-20) ,dt. 25-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | No.(GHN-19) ,dt. 25-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | No.(GHN-18) ,dt. 25-01-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | No.(GHN-17) ,dt. 25-01-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | No.(GHN-16) ,dt. 25-01-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | No.(GHN-15) ,dt. 25-01-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | No.(GHN-14) ,dt. 25-01-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | No.(GHN-13) ,dt. 25-01-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | No.(GHN-126)GST-2017/S.11(1)(22)-TH Dt.15/11/2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | No.(GHN-125)GST-2017/S.9(1)(15)-TH Dt.15/11/2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | No.(GHN-124)GST-2017/S.11(1)(21)-TH Dt.15/11/2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | No.(GHN-123)GST-2017/S.54(3)(4)-TH Dt.15/11/2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | No.(GHN-122)GST-2017/S.9(3)(7)-TH Dt.15/11/2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | No.(GHN-121)GST-2017/S.11(1)(20)-TH Dt.15/11/2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | No.(GHN-120)/GST-2017-S.9(1)(14)-TH Dt.15/11/2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | No.(GHN-114)GST-2017/S.11(1)(19)-TH Dt. 23/10/2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | No.(GHN-112)GST-2017/S.9(1)(13) DT. 18/10/2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | No. (GHN-102)/GST-2017-S.11(1)(17)-TH Dt.13/10/2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | No.(GHN-106)GST-2017/S.9(1)(12) Dt. 13/10/2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | No.(GHN-107)GST-2017/S.9(3)(5)-TH Dt.13/10/2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | No.(GHN-98)GST-2017/S.11(1)(16)-TH DT. 13/10/2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | No.(GHN-105)GST-2017/S.9(1)(11)-TH Dt.13/10/2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | No.(GHN-108)GST-2017/S.9(3)(6)-TH Dt.13/10/2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | No.(GHN-109)GST-2017/S.11(1)(18)-TH Dt.13/10/2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | No.(GHN-104)GST-2017/S.9(1)(10)-TH Dt.13/10/2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | No.(GHN-91 )/GST-2017-S.11(1)(15)-TH Dt. 28/9/2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | No.(GHN-89)/GST-2017-S.54(3)(3)-TH Dt.22/09/2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | No.(GHN-84)/GST-2017-S.11(1)(14)-TH Dt.21/09/2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | No.(GHN-87)/GST-2017-S.9(1)(9)-TH Dt.22/09/2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | No.(GHN-84)/GST-2017-S.11(1)(13)-TH Dt.21/09/2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | No.(GHN-84)/GST-2017-S.11(1)(12)-TH Dt.21/09/2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | No.(GHN-84)/GST-2017-S.11(1)(11)-TH Dt.21/09/2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No.(GHN- 74)GST-2017/S.9(5)(2)-TH Dt. 22.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | No.(GHN- 73)GST-2017/S.9(3)(3)-TH Dt. 22.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No.(GHN- 72)GST-2017/S.11(1)(10)-TH Dt. 22.08.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | No.(GHN- 71)GST-2017/S.9(1)(8)-TH Dt. 22.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | No.(GHN-69)/GST-2017-S.9(1)(7)-TH Dt. 18.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | No. (GHN-54); Notification No. 18/2017-State Tax (Rate) dated 30.06.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | No. (GHN-35); Notification No. 17/2017-State Tax (Rate) dated 30.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | No.(GHN-47); Notification No. 16/2017-State Tax (Rate) dated 30.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | No.(GHN-45); Notification No. 15/2017-State Tax (Rate) dated 30.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | No.(GHN-43); Notification No. 14/2017-State Tax (Rate) dated 30.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | No.(GHN-34); Notification No. 13/2017-State Tax (Rate) dated 30.06.2017 | View Corrigendum |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | No.(GHN-41); Notification No. 12/2017-State Tax (Rate) dated 30.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | No.(GHN-32); Notification No. 11/2017-State Tax (Rate) dated 30.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | No.(GHN-40); Notification No. 10/2017-State Tax (Rate) dated 30.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | No.(GHN-42); Notification No. 9/2017-State Tax (Rate) dated 30.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | No.(GHN-39); Notification No. 8/2017-State Tax (Rate) dated 30.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | No.(GHN-38); Notification No. 7/2017-State Tax (Rate) dated 30.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | No. (GHN-46)GST-2017/S.55(1)Dt. 30.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | No.(GHN-44)GST-2017/S.54(3)(1)-TH Notification No. 5/2017-State Tax (Rate) dated 30.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | No.(GHN-33); Notification No. 4/2017-State Tax (Rate) dated 30.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | No.(GHN-37)GST-2017/S.11(1)(2)-TH Dt. 30.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | No.(GHN-36); Notification No. 2/2017-State Tax (Rate) dated 30.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | No.(GHN-31); Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 Corrigendum , dated 12-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to amend Notification No.45/2017-Central (Rate) | 29/ST-2, dt. 25-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | 28/ST-2, dt. 25-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | 27/ST-2, dt. 25-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | 26/ST-2, dt. 25-01-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | 25/ST-2, dt. 25-01-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 24/ST-2, dt. 25-01-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | 23/ST-2, dt. 25-01-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 22/ST-2, dt. 25-01-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 21/ST-2, dt. 25-01-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 124/ST-2, dt. 14-11-2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 123/ST-2, dt. 14-11-2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | 125/ST-2, dt. 14-11-2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 122/ST-2, dt. 14-11-2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 121/ST-2, dt. 14-11-2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 120/ST-2, dt. 14-11-2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 126/ST-2, dt. 14-11-2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | 117/ST-2, dt. 24-10-2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | 111/ST-2, dt. 18-10-2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | 108/ST-2, dt. 18-10-2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | 101/ST-2, dt. 13-10-2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | 103/ST-2, dt. 13-10-2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | 104/ST-2, dt. 13-10-2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | 100/ST-2, dt. 13-10-2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | 99/ST-2, dt. 13-10-2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | 98/ST-2, dt. 13-10-2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | 97/ST-2, dt. 13-10-2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | 95/ST-2, dt. 28-09-2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | 87/ST-2, dt. 25-09-2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 92/ST-2, dt. 25-09-2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 91/ST-2, dt. 25-09-2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | 86/ST-2, dt. 25-09-2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | 88/ST-2, dt. 25-09-2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | 89/ST-2, dt. 25-09-2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No. 77/ST-2 Dt. 22.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | No. 76/ST-2 Dt. 22.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No. 75/ST-2 Dt. 22.08.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | No. 74/ST-2 Dt. 22.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | No. 72/ST-2 Dt. 18.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | No. 55/ST-2 Dt. 05.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | No. 52/ST-2 Dt. 30.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | No. 51/ST-2 Dt. 30.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | No. 50/ST-2 Dt. 30.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | No. 49/ST-2 Dt. 30.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | No. 48/ST-2 Dt. 30.06.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | No. 47/ST-2 Dt. 30.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | No. 46/ST-2 Dt. 30.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | No. 44/ST-2 Dt. 30.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | No. 43/ST-2 Dt. 30.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | No. 42/ST-2 Dt. 30.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | No. 41/ST-2 Dt. 30.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | No. 40/ST-2 Dt. 30.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | No. 39/ST-2 Dt. 30.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | No. 38/ST-2 Dt. 30.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | No. 37/ST-2 Dt. 30.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | No. 36/ST-2 Dt. 30.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | No. 35/ST-2 Dt. 30.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 Corrigendum , dated 12-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | 22/2018- himachal (Rate) ,dt. 06-08-2018 | View |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 21/2018- himachal (Rate) ,dt. 26-07-2018 | View |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 20/2018- himachal (Rate) ,dt. 26-07-2018 | View |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | View | 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 | View | 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. | 17/2018- himachal (Rate) ,dt. 26-07-2018 | View |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 16/2018- himachal (Rate) ,dt. 26-07-2018 | View |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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). | 15/2018- himachal (Rate) ,dt. 26-07-2018 | View |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 14/2018- himachal (Rate) ,dt. 26-07-2018 | View |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 13/2018- himachal (Rate) ,dt. 26-07-2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | 12/2018- himachal (Rate) ,dt. 29-06-2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | 11/2018- himachal (Rate) ,dt. 28-05-2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | 10/2018- himachal (Rate) ,dt. 23-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | 09/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | 08/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | 07/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | 06/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | 05/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 04/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | 03/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 02/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 01/2018- himachal (Rate) ,dt. 25-01-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | No.EXN-F(10)-40/2017. dt. 20.11.2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | No.EXN-F(10)-40/2017. dt. 20.11.2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | Notification No. EXN-F(10)-16/2017 dated 23.10.2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | Notification No. EXN-F(10)-33/2017 dated 23.10.2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notification No. EXN-F(10)-33/2017 dated 21.10.2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notification No. EXN-F(10)-33/2017 dated 12.10.2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | Notification No. EXN-F(10)-33/2017 dated 12.10.2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | Notification No. EXN-F(10)-33/2017 dated 12.10.2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | Notification No. EXN-F(10)-33/2017 dated 12.10.2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notification No. EXN-F(10)-18/2017 dated 18.09.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | Notification No. EXN-F(10)-18/2017 dated 18.09.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notification No. EXN-F(10)-18/2017 dated 18.09.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | Notification No. EXN-F(10)-18/2017 dated 18.09.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | Notification No. EXN-F(10)-28/2017 dated 01.09.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | Notification No. EXN-F(10)-18/2017 dated 14.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | Notification No. EXN-F(10)-14/2017-dt. 30.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | Notification No. EXN-F(10)-14/2017-dt. 30.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | Notification No. EXN-F(10)-14/2017-dt. 30.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | Notification No. EXN-F(10)-15/2017-dt. 30.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | Notification No. EXN-F(10)-14/2017-dt. 30.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | Notification No. EXN-F(10)-14/2017-dt. 30.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | Notification No. EXN-F(10)-14/2017-dt. 30.06.2017 | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | Notification No. EXN-F(10)-14/2017-dt. 30.06.2017 | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 Corrigendum , dated 30-06-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to amend Notification No.45/2017-Central (Rate) | SRO-GST-37 (Rate); Dated:29/01/2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | SRO-GST-36 (Rate); Dated:29/01/2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | SRO-GST-35 (Rate); Dated:29/01/2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | SRO-GST-34 (Rate); Dated:29/01/2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | SRO-GST-33 (Rate); Dated:29/01/2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | SRO-GST-32 (Rate); Dated:29/01/2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | SRO-GST-31 (Rate); Dated:29/01/2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | SRO-GST-30 (Rate); Dated:29/01/2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | SRO-GST-29 (Rate); Dated:29/01/2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | SRO-GST-28 (Rate); Dated:15/11/2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | SRO-GST-27 (Rate); Dated:15/11/2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | SRO-GST-26 (Rate); Dated:15/11/2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | SRO-GST-25 (Rate); Dated:15/11/2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | SRO-GST-24 (Rate); Dated:15/11/2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | SRO-GST-23 (Rate); Dated:15/11/2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | SRO-GST-22 (Rate); Dated:15/11/2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | SRO-443; Dated:23/10/2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | SRO-GST-21 (Rate); Dated:23/10/2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | SRO-GST-13 (Rate); Dated:13/10/2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | SRO-435; Dated:13/10/2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | SRO-GST-16 (Rate); Dated:13/10/2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | SRO-GST-15 (Rate); Dated:13/10/2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | SRO-GST-14 (Rate); Dated:13/10/2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | SRO-GST-19 (Rate); Dated:13/10/2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | SRO-GST-18 (Rate); Dated:13/10/2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | SRO-GST-17 (Rate); Dated:13/10/2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | SRO-GST-12 (Rate); Dated:28/09/2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | SRO-GST-11 (Rate); Dated:22/09/2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | SRO-GST-10 (Rate); Dated:22/09/2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | SRO-GST-09 (Rate); Dated:22/09/2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | SRO-GST-08 (Rate); Dated:21/09/2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | SRO-GST-07 (Rate); Dated:21/09/2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | SRO-GST-06 (Rate); Dated:21/09/2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | SRO-GST-5(Rate) dated 22.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | SRO-GST-4(Rate) dated 22.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | SRO-GST-3(Rate) dated 22.08.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | SRO-GST-2(Rate) dated 22.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | SRO-GST-1(Rate) dated 22.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | - | - |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | SRO –GST-17 DATED 08.07.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | SRO –GST-16 DATED 08.07.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | SRO –GST-15 DATED 08.07.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | SRO –GST-14 DATED 08.07.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | SRO –GST-13 DATED 08.07.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | SRO –GST-12 DATED 08.07.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | SRO –GST-11 DATED 08.07.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | SRO –GST-10 DATED 08.07.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | SRO –GST-9 DATED 08.07.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | SRO –GST-8 DATED 08.07.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | SRO –GST-7 DATED 08.07.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | SRO –GST-6 DATED 08.07.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | SRO –GST-5 DATED 08.07.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | SRO –GST-4 DATED 08.07.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | SRO –GST-3 DATED 08.07.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | SRO –GST-2 DATED 08.07.2017 | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | SRO –GST-1 DATED 08.07.2017 | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 Corrigendum , dated 30-06-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | S.O. No. 30 Dated - 30th March, 2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | S.O. No. 23 Dated - 5th March, 2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | S.O. No. 22 Dated - 5th March, 2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | S.O. No. 21 Dated - 5th March, 2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | S.O. No. 20 Dated - 5th March, 2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | S.O. No. 25 Dated - 5th March, 2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | S.O. No. 19 Dated - 5th March, 2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | S.O. No. 18 Dated - 5th March, 2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | S.O. No. 17 Dated - 5th March, 2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | S.O. No. 16 Dated - 5th March, 2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | S.O 127, Date 14-11-2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | S.O 126, Date 14-11-2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | S.O 125, Date 14-11-2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | S.O 124, Date 14-11-2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | S.O 123, Date 14-11-2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | S.O 129, Date 14-11-2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | S.O 128, Date 14-11-2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | S.O 120 , Date 09-11-2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | S.O 111, Date 24-10-2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | S.O 95, Date 20-10-2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | S.O 102, Date 20-10-2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | S.O 101, Date 20-10-2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | S.O 100, Date 18-10-2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | S.O 99, Date 20-10-2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | S.O 98, Date 20-10-2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | S.O 117, Date 21-10-2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | S.O 97, Date 20-10-2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | S.O. 94 Dated 18 October, 2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | S.O- 93 DT 13/10/2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | S.O -84 DT 05/10/2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | S.O -91 10th October, 2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | S.O- 88 DT 05/10/2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | S.O- 91 DT 05/10/2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | S.O- 84 DT 05/10/2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | S.O 73 dt 26-08-2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | S.O 72 dt 26-08-2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | S.O 71 dt 26-08-2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | S.O 70 dt 26-08-2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | S.O 63 dt 18-08-2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | S.O. 55 dated 13.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | S.O. 47 dated 29.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | S.O. 46 dated 29.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | S.O. 45 dated 29.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | S.O. 44 dated 29.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | S.O. 43 dated 29.06.2017 | View Corrigendum |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | S.O. 42 dated 29.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | S.O. 41 dated 29.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | S.O. 40 dated 29.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | S.O. 39 dated 29.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | S.O. 38 dated 29.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | S.O. 37 dated 29.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | S.O. 36 dated 29.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | S.O. 35 dated 29.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | S.O. 34 dated 29.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | S.O. 33 dated 29.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | S.O. 32 dated 29.06.2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | S.O. 31 dated 29.06.2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | Notification (22/2018) Karnataka 06-08-2018 | View |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notification (21/2018) Karnataka 26-07-2018 | View |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notification (20/2018) Karnataka 26-07-2018 | View |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | View | 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 | View | 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. | Notification (17/2018) Karnataka 26-07-2018 | View |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | Notification (16/2018) Karnataka 26-07-2018 | View |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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). | Notification (15/2018) Karnataka 26-07-2018 | View |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notification (14/2018) Karnataka 26-07-2018 | View |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | Notification (13/2018) Karnataka 26-07-2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | Notification (12/2018) Karnataka 29-06-2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | Notification (11/2018) Karnataka 28-05-2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | Notification (10/2018) No. FD 48 CSL 2017 30/03/2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | Notification (09/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | Notification (08/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | Notification (07/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | Notification (06/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | Notification (05/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notification (04/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | Notification (03/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notification (02/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notification (01/2018) No. FD 48 CSL 2017 25/01/2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification (47/2017) No. FD 48 CSL 2017 14/11/2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification (46/2017) No. FD 48 CSL 2017 14/11/2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | Notification (45/2017) No. FD 48 CSL 2017 14/11/2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification (44/2017) No. FD 48 CSL 2017 14/11/2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification (43/2017) No. FD 48 CSL 2017 14/11/2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notification (42/2017) No. FD 48 CSL 2017 14/11/2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notification (41/2017) No. FD 48 CSL 2017 14/11/2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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 (40/2017) No. FD 48 CSL 2017 23/10/2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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 (39/2017) No. FD 48 CSL 2017 17/10/2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | Notification (38/2017) No. FD 48 CSL 2017 13/10/2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | Notification (37/2017) No. FD 48 CSL 2017 13/10/2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | Notification (36/2017) No. FD 48 CSL 2017 13/10/2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | Notification (35/2017) No. FD 48 CSL 2017 13/10/2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | Notification (34/2017) No. FD 48 CSL 2017 13/10/2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | Notification (33/2017) No. FD 48 CSL 2017 13/10/2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | Notification (32/2017) No. FD 48 CSL 2017 13/10/2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | Notification (31/2017) No. FD 48 CSL 2017 13/10/2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | Notification (30/2017) No. FD 48 CSL 2017 28/09/2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | Notification (29/2017) No. FD 48 CSL 2017 21/09/2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notification (28/2017) No. FD 48 CSL 2017 21/09/2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notification (27/2017) No. FD 48 CSL 2017 21/09/2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | Notification (26/2017) No. FD 48 CSL 2017 21/09/2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | Notification (25/2017) No. FD 48 CSL 2017 21/09/2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | Notification (24/2017) No. FD 48 CSL 2017 21/09/2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notification (23/2017) No. FD 48 CSL 2017 22/08/2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | Notification (22/2017) No. FD 48 CSL 2017 22/08/2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notification (21/2017) No. FD 48 CSL 2017 22/08/2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | Notification (20/2017) No. FD 48 CSL 2017 22/08/2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | "NOTIFICATION (19/2017) FD 48 CSL 2017 Dt. 18.08.2017" | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | "NOTIFICATION (18/2017) FD 48 CSL 2017 Dt. 01.07.2017" | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | "NOTIFICATION (17/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | "NOTIFICATION (16/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | "NOTIFICATION (15/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | "NOTIFICATION (14/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | NOTIFICATION (13/2017) FD 48 CSL 2017 Dt. 29.06.2017 | View Corrigendum |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | "NOTIFICATION (12/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | "NOTIFICATION (11/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | "NOTIFICATION (10/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | "NOTIFICATION (09/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | "NOTIFICATION (08/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 (07/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | "NOTIFICATION (06/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | "NOTIFICATION (05/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | "NOTIFICATION (04/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | "NOTIFICATION (03/2017) FD 48 CSL 2017 Dt. 29.06.2017" | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | NOTIFICATION (02/2017) FD 48 CSL 2017 Dt. 29.06.2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | Notification (01/2017) Dt. 29.06.2017 | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 Corrigendum , dated 30-06-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to amend Notification No.45/2017-Central (Rate) | - | - |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | - | - |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | - | - |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | - | - |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | - | - |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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 | View | 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 | View | 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 | View | 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. | - | - |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | GO (P) No 171 dtd 14/11/2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | GO (P) No 170 dtd 14/11/2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | GO (P) No 169 dtd 14/11/2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | GO (P) No 168 dtd 14/11/2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | GO (P) No 167 dtd 14/11/2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | GO (P) No 166 dtd 14/11/2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | GO (P) No 165 dtd 14/11/2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | GO (P) No 164 dtd 14/11/2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | GO (P) No 156 dtd 14/11/2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | GO (P) No 155 dtd 14/11/2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | GO (P) No 154 dtd 14/11/2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | GO (P) No 153 dtd 14/11/2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | GO (P) No 152 dtd 14/11/2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | GO (P) No 151 dtd 14/11/2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | GO (P) No 150 dtd 14/11/2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | GO (P) No 149 dtd 14/11/2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | GO (P) No 148 dtd 14/11/2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | GO (P) No 147 dtd 14/11/2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | GO (P) No 146 dtd 14/11/2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | GO (P) No 145 dtd 14/11/2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | GO (P) No 144 dtd 14/11/2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | GO (P) No 141 dtd 14/11/2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | GO (P) No 142 dtd 14/11/2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | GO (P) No 143 dtd 14/11/2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | GO (P) No 133 dtd 09/11/2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | GO (P) No 134 dtd 09/11/2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | GO (P) No 135 dtd 09/11/2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | GO (P) No 136 dtd 09/11/2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | GO (P) No 137 dtd 09/11/2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | GO (P) No 105 dtd 30/08/2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | 78 dated 30.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | 77 dated 30.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | 76 dated 30.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | 75 dated 30.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | 74 dated 30.06.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | 73 dated 30.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | 72 dated 30.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | 71 dated 30.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | 70 dated 30.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | 69 dated 30.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | 68 dated 30.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | 67 dated 30.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | 66 dated 30.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | 65 dated 30.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 64 dated 30.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | 63 dated 30.06.2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 62 dated 30.06.2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 - |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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. | 13/2018-MP (Rate) ,dt. 27-07-2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | 12/2018-MP (Rate) ,dt. 29-06-2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | 11/2018-MP (Rate) ,dt. 07-06-2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | 10/2018-MP (Rate) ,dt. 24-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | 09/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | 08/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | 07/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | 06/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | 05/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 04/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | 03/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 02/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 01/2018-MP (Rate) ,dt. 25-01-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 47/2017-MP (Rate) ,dt. 14-11-2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 46/2017-MP (Rate) ,dt. 14-11-2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | 45/2017-MP (Rate) ,dt. 14-11-2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 44/2017-MP (Rate) ,dt. 14-11-2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 43/2017-MP (Rate) ,dt. 14-11-2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 42/2017-MP (Rate) ,dt. 14-11-2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 41/2017-MP (Rate) ,dt. 14-11-2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | 40/2017-MP (Rate) ,dt. 23-10-2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | 39/2017-MP (Rate) ,dt. 18-10-2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | 38/2017-MP (Rate) ,dt. 13-10-2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | 37/2017-MP (Rate) ,dt. 13-10-2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | 36/2017-MP (Rate) ,dt. 13-10-2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | 35/2017-MP (Rate) ,dt. 13-10-2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | 34/2017-MP (Rate) ,dt. 13-10-2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | 33/2017-MP (Rate) ,dt. 13-10-2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | 32/2017-MP (Rate) ,dt. 13-10-2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | 31/2017-MP (Rate) ,dt. 13-10-2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | 30/2017-MP (Rate) ,dt. 29-09-2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | 29/2017-MP (Rate) ,dt. 22-09-2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 28/2017-MP (Rate) ,dt. 22-09-2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 27/2017-MP (Rate) ,dt. 22-09-2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | 26/2017-MP (Rate) ,dt. 21-09-2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | 25/2017-MP (Rate) ,dt. 21-09-2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | 24/2017-MP (Rate) ,dt. 21-09-2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No. F A-3-43/2017/1/V(91)- dated 22.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | No. F A-3-47/2017/1/V(93)- dated 22.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No. F A-3-42/2017/1/V(92)- dated 22.08.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | No. F A-3-13/2017/1/V(90)-dated 22.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | No. F A-3-33/2017/1/V(95)- dated 23.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | No. F A-3-50/2017/1/V(69)- dated 06.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | No. F A-3-43/2017/1/V(55)- dated 30.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | No. F A-3-48/2017/1/V(58)- dated 30.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | No. F A-3-30/2017/1/V(51)- dated 30.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | No. F A-3-28/2017/1/V(48)- dated 30.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | No. F A-3-47/2017/1/V(59)-dated 30.06.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | No. F A-3-42/2017/1/V(53)- dated 30.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | No. F A-3-32/2017/1/V(41)- dated 29.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | No. F A-3-44/2017/1/V(57)- dated 30.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | No. F A-3-45/2017/1/V(56)- dated 30.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | No. F A-3-41/2017/1/V(47)- dated 30.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | No. F A-3-39/2017/1/V(45)- dated 30.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | No. F A-3-38/2017/1/V(44)-dated 30.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | No. F A-3-36/2017/1/V(66)- dated 30.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | No. F A-3-37/2017/1/V(65)-dated 30.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | No. F A-3-34/2017/1/V(67) dated 30.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exempt goods notified under section 11 (1) | No. F A-3-35/2017/1/V(63)- dated 30.06.2017 | View |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum , dated 30-06-2017 | CGST Rate Schedule notified under section 9 (1) | No. F A-3-33/2017/1/V(42) dated 29.06.2017 | View |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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. | Notf. No. 23/2018 dated 20-09-2018 | View |
| 22/2018-Central Tax (Rate) ,dt. 06-08-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | Notf. No. 22/2018 dated 26-07-2018 | View |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notf. No. 21/2018 dated 26-07-2018 | View |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notf. No. 20/2018 dated 26-07-2018 | View |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notf. No. 19/2018 dated 26-07-2018 | View |
| 18/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notf. No. 18/2018 dated 26-07-2018 | View |
| 17/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | Notf. No. 17/2018 dated 26-07-2018 | View |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | Notf. No. 16/2018 dated 26-07-2018 | View |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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). | Notf. No. 15/2018 dated 26-07-2018 | View |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | Notf. No. 14/2018 dated 26-07-2018 | View |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | Notf. No. 13/2018 dated 26-07-2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | Notf. No. 12/2018 dated 29-06-2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | Notf. No. 11/2018 dated 28-05-2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | Notf. No. 10/2018 dated 31-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | Notf. No. 09/2018 dated 25-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | Notf. No. 08/2018 dated 25-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | Notf. No. 07/2018 dated 25-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | Notf. No. 06/2018 dated 25-01-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | Notf. No. 05/2018 dated 25-01-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notf. No. 04/2018 dated 25-01-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | Notf. No. 03/2018 dated 25-01-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notf. No. 02/2018 dated 25-01-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | Notf. No. 01/2018 dated 25-01-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notf. No. 47/2017 dated 14-11-2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notf. No. 46/2017 dated 14-11-2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | Notf. No. 45/2017 dated 14-11-2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notf. No. 44/2017 dated 14-11-2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notf. No. 43/2017 dated 14-11-2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notf. No. 42/2017 dated 14-11-2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notf. No. 41/2017 dated 14-11-2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | Notf. No. 40/2017 dated 23-10-2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | Notf. No. 39/2017 dated 18-10-2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | Notf. No. 38/2017 dated 13-10-2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | Notf. No. 37/2017 dated 13-10-2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | Notf. No. 36/2017 dated 13-10-2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | Notf. No. 35/2017 dated 13-10-2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | Notf. No. 34/2017 dated 13-10-2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | Notf. No. 33/2017 dated 13-10-2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | Notf. No. 32/2017 dated 13-10-2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | Notf. No. 31/2017 dated 13-10-2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | Notf. No. 30/2017 dated 29-09-2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | Notf. No. 29/2017 dated 22-09-2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notf. No. 28/2017 dated 22-09-2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notf. No. 27/2017 dated 22-09-2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | Notf. No. 26/2017 dated 21-09-2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | Notf. No. 25/2017 dated 21-09-2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | Notf. No. 24/2017 dated 21-09-2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notf. No. 23/2017 dated 22-08-2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | Notf. No. 22/2017 dated 22-08-2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notf. No. 21/2017 dated 22-08-2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | Notf. No. 20/2017 dated 22-08-2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | Notf. No. 19/2017 dated 18-08-2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | Notf. No. 18/2017 dated 01.07.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | MGST-1017/C.R. 103 (16) / Taxation- 1 Notification No. 17/2017-State Tax (Rate) dated 29.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | MGST-1017/C.R. 103 (15) / Taxation- 1 Notification No. 16/2017-State Tax (Rate) dated 29.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | Notf. No. 15/2017-State Tax (Rate) dated 29.06.2017 (No. MGST-1017/C.R. 103 (14) / Taxation- 1.) | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | MGST-1017/C.R. 103 (13) / Taxation- 1. Notification No. 14/2017-State Tax (Rate) dated 29.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | Notf. No. 13/2017-State Tax (Rate) dated 29.06.2017 (No. MGST-1017/C.R. 103 (12) / Taxation- 1.) | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | MGST-1017/C.R. 103 (11) /Taxation- 1 Notification No.12/2017-State Tax (Rate) dated 29.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | MGST-1017/C.R. 103 (10) /Taxation- 1 Notification No.11/2017-State Tax (Rate) dated 29.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | MGST-1017/C.R. 103 (9) /Taxation- 1 Notification No.10/2017-State Tax (Rate) dated 29.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | MGST-1017/C.R. 103 (8) /Taxation- 1 Notification No.9/2017-State Tax (Rate) dated 29.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | MGST-1017/C.R. 103 (7) /Taxation- 1 Notification No.8/2017-State Tax (Rate) dated 29.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | MGST-1017/C.R. 103 (6) /Taxation- 1 Notification No.7/2017-State Tax (Rate) dated 29.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | MGST-1017/C.R. 103 (5) /Taxation- 1 Notification No.6/2017-State Tax (Rate) dated 29.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | MGST-1017/C.R. 103 (4) /Taxation- 1 Notification No.5/2017-State Tax (Rate) dated 29.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | MGST-1017/C.R. 103 (3) /Taxation- 1 Notification No.4/2017-State Tax (Rate) dated 29.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | MGST-1017/C.R. 103 (2) /Taxation- 1 Notification No.3/2017-State Tax (Rate) dated 29.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | Notf. No. 2/2017 dated 29.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | Notf. No. 1/2017 dated 29.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 Corrigendum , dated 12-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | No.10/2018 Dated, 23-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | No.09/2018 Dated, 09-02-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | No.08/2018 Dated, 09-02-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | No.07/2018 Dated, 09-02-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | No.06/2018 Dated, 09-02-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | No.05/2018 Dated, 09-02-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | No.04/2018 Dated, 09-02-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | No.03/2018 Dated, 09-02-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | No.02/2018 Dated, 09-02-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | No.01/2018 Dated, 09-02-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | No.47/2017 Dated, 14-11-2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | No.46/2017 Dated, 14-11-2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | No.45/2017 Dated, 14-11-2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | No.44/2017 Dated, 14-11-2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | No.43/2017 Dated, 14-11-2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | No.42/2017 Dated, 14-11-2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | No.41/2017 Dated, 14-11-2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | No.40/2017 Dated, 23-10-2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | No.39/2017 Dated, 18-10-2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | No.38/2017 Dated, 13-10-2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | No.37/2017 Dated, 13-10-2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | No.36/2017 Dated, 13-10-2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | No.35/2017 Dated, 13-10-2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | No.34/2017 Dated, 13-10-2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | No.33/2017 Dated, 13-10-2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | No.32/2017 Dated, 13-10-2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | No.31/2017 Dated, 13-10-2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | No.30/2017 Dated, 29-09-2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | No.29/2017 Dated, 25-09-2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | No.28/2017 Dated, 25-09-2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | No.27/2017 Dated, 25-09-2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | No.26/2017 Dated, 21-09-2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | No.25/2017 Dated, 21-09-2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | No.24/2017 Dated, 21-09-2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No.20/2017 dated 22.08.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | No.23/2017 dated 22.08.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | No.21/2017 dated 22.08.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | No.22/2017 dated 22.08.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | No.19/2017 dated 18.08.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | No.18/2017 Dated, 28th July,2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | No.17/2017 dated 28.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | No.16/2017 dated 28.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | No.15/2017 dated 28.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | No.14/2017 dated 28.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | No.13/2017 dated 28.06.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | No.12/2017 dated 28.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | No.11/2017 dated 28.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | No.10/2017 dated 28.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | No.9/2017 dated 28.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | No.8/2017 dated 28.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | No.7/2017 dated 28.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | No.6/2017 dated 28.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | No.5/2017 dated 28.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | No.4/2017 dated 28.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | No.3/2017 dated 28.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | No.2/2017 dated 28.06.2017 | View |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | No.1/2017 dated 28.06.2017 | View |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | 21/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 20/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 19/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 18/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 18/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 17/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 17/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 16/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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). | 15/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 14/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 13/2018-Meghalaya Tax (Rate) ,dt. 26-07-2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | 12/2018-Meghalaya Tax (Rate) ,dt. 29-06-2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View | 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) | 11/2018-Meghalaya Tax (Rate) ,dt. 28-05-2018 | View |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | 10/2018-Meghalaya Tax (Rate) ,dt. 23-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | 09/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | 08/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | 07/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | 06/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | 05/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 04/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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). | 03/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 02/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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. | 01/2018-Meghalaya Tax (Rate) ,dt. 25-01-2018 | View |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 237/2017 dated 15.11.2017 | View |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 236/2017 dated 15.11.2017 | View |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | 45/2017 dated 15.11.2017 | View |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 233/2017 dated 15.11.2017 | View |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | 234/2017 dated 15.11.2017 | View |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 232/2017 dated 15.11.2017 | View |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 231/2017 dated 15.11.2017 | View |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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. | 101/2017 dated 09.11.2017 | View |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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. | 100/2017 dated 09.11.2017 | View |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | 99/2017 dated 09.11.2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | 98/2017 dated 09.11.2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | 97/2017 dated 09.11.2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | 96/2017 dated 09.11.2017 | View |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | 95/2017 dated 09.11.2017 | View |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | 94/2017 dated 09.11.2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | 93/2017 dated 09.11.2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | 92/2017 dated 09.11.2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | 190/2017 dated 09.11.2017 | View |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | 196/2017 dated 09.11.2017 | View |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | 195/2017 dated 09.11.2017 | View |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | 194/2017 dated 09.11.2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | 193/2017 dated 09.11.2017 | View |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | 192/2017 dated 09.11.2017 | View |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | 191/2017 dated 09.11.2017 | View |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | 99/2017 dated 25.09.2017 | View |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | 96/2017 dated 25.09.2017 | View |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | 98/2017 dated 25.09.2017 | View |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | 97/2017 dated 25.09.2017 | View |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | 101/2017 dated 25.09.2017 | View |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | 17/2017 dated 29.06.2017 | View |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | 17/2017 dated 29.06.2017 | View |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | 16/2017 dated 29.06.2017 | View |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | 15/2017 dated 29.06.2017 | View |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | 14/2017 dated 29.06.2017 | View |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | 13/2017 dated 29.06.2017 | View |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | 12/2017 dated 29.06.2017 | View |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | 11/2017 dated 29.06.2017 | View |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | 10/2017 dated 29.06.2017 | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | 9/2017 dated 29.06.2017 | View |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | 8/2017 dated 29.06.2017 | View |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | 7/2017 dated 29.06.2017 | View |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | 6/2017 dated 29.06.2017 | View |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | 5/2017 dated 29.06.2017 | View |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | 4/2017 dated 29.06.2017 | View |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | 3/2017 dated 29.06.2017 | View |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | 2/2017 dated 29.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | 1/2017 dated 29.06.2017 | View Corrigendum , dated 08-08-2017 Corrigendum , dated 31-07-2017 Corrigendum , dated 12-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | ||||
|---|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English | |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - | |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - | |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - | |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | 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 | View | Seeks to amend Notification No.45/2017-Central (Rate) | - | - | |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | - | - | |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | - | - | |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | - | - | |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | - | - | |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | 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 | View | 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 | View | 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 | View | 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. | - | - | |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification 47/2017 dated 14-11-2017 | View | |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification 46/2017 dated 14-11-2017 | View | |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | Notification 45/2017 dated 14-11-2017 | View | |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification 44/2017 dated 14-11-2017 | View | |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | 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. | Notification 43/2017 dated 14-11-2017 | View | |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notification 42/2017 dated 14-11-2017 | View | |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notification 41/2017 dated 14-11-2017 | View | |
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View | 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 40/2017 dated 23-10-2017 | View | |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View | 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 39/2017 dated 18-10-2017 | View | |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 | Notification 38/2017 dated 13-10-2017 | View | |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | Notification 37/2017 dated 13-10-2017 | View | |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | Notification 36/2017 dated 13-10-2017 | View | |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | Notification 35/2017 dated 13-10-2017 | View | |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | Notification 34/2017 dated 13-10-2017 | View | |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | Notification 33/2017 dated 13-10-2017 | View | |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | Notification 32/2017 dated 13-10-2017 | View | |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | Notification 31/2017 dated 13-10-2017 | View | |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | Notification 30/2017 dated 29-09-2017 | View | |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | 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. | Notification 29/2017 dated 22-09-2017 | View | |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Notification 28/2017 dated 22-09-2017 | View | |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Notification 27/2017 dated 22-09-2017 | View | |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | Notification 26/2017 dated 21-09-2017 | View | |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | 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. | Notification 25/2017 dated 21-09-2017 | View | |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | Notification 24/2017 dated 21-09-2017 | View | |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notification 23/2017 dated 22-08-2017 | View | |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | Notification 22/2017 dated 22-08-2017 | View | |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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. | Notification 21/2017 dated 22-08-2017 | View | |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View | 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% | Notification 20/2017 dated 22-08-2017 | View | |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | Notification 19/2017 dated 18-08-2017 | View | |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View | 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% | Notification 18/2017 dated 07-07-2017 | View | |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | "No. 17/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | 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 | "No. 16/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Annexure | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | "No. 15/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | "No. 14/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | "No. 13/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | "No. 12/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services 3 dtd 14/11/2017 | View | ||
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | GO (P) No 143 dtd 14/11/2017tion 11 (1) | "No. 10/2017 State Tax (Rate), the 7th July, 2017" | View |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | "No. 9/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | "No. 8/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View | 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 | "No. 7/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | "No. 6/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | "No. 5/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | "No. 4/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | "No. 3/2017 State Tax (Rate), the 7th July, 2017" | View | |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | "No. 2/2017 State Tax (Rate) of 7th July, 2017" | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 | |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View Corrigendum, dated 30-06-2017 Corrigendum, dated 12-07-2017 Corrigendum, dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | "No. 1/2017 State Tax (Rate) of 7th July, 2017" | View Corrigendum , dated 27-07-2017 Corrigendum , dated 12-07-2017 Corrigendum , dated 30-06-2017 | |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | 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 | View (198 KB) | 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 | View (202 KB) | 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 | View (205 KB) | 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 | View (203 KB) | 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 | View (203 KB) | 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 | View (227 KB) | 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 | View (536 KB) Corrigendum (112 KB) | 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. | - | - |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | 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 | View (361 KB) | 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 | - | - |
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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 | View | 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 | View | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | - | - |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View | 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 | View | 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 | View | 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. | 23/2018 rate ntfcn. dt. 20-09-2018 | View |
| 22/2018-Central Tax (Rate) ,dt. 06-08-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | 22/2018 rate ntfcn. dt. 06-08-2018 | View |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 21/2018 rate ntfcn. dt. 26-07-2018 | View |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 20/2018 rate ntfcn. dt. 26-07-2018 | View |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | View | 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 | View | 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. | 17/2018 rate ntfcn. dt. 26-07-2018 | View |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 16/2018 rate ntfcn. dt. 26-07-2018 | View |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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). | 15/2018 rate ntfcn. dt. 26-07-2018 | View |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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 | 14/2018 rate ntfcn. dt. 26-07-2018 | View |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View | 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. | 13/2018 rate ntfcn. dt. 26-07-2018 | View |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | 12/2018 rate ntfcn. dt.29-06-2018 | View |
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | ||||