SGST-Rate-Notifications
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Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 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) | 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 |
| 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. | 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 |
| 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 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 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 |
| 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 |
| 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. | 22/06.08.2018 | 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 |
| 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. | 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 |
| 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 |
| 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 |
| 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 |
| 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 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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. | 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 |
| 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 |
| 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 | |
| 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 |
| 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. | - | - |
| 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. | - | - |
| 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. | - | - |
| 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. | - | - |
| 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. | - | - |
| 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 | - | - |
| 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. | - | - |
| 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/54 dated 26.10.2017 | 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/53 dated 26.10.2017 | 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/46 dated 26.10.2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/45 dated 26.10.2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/44 dated 26.10.2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/43 dated 26.10.2017 | 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). | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/42 dated 26.10.2017 | 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/41 dated 26.10.2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/40 dated 26.10.2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/39 dated 26.10.2017 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/38 dated 26.10.2017 | 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/475 dated 27.09.2017 | 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 | F.NO. FIN/REV-3/GST/1/08(Pt-1)/476 dated 27.09.2017 | 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. | F.NO. FIN/REV-3/GST/1/08(Pt-1)/474 dated 27.09.2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/479 dated 27.09.2017 | 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/478 dated 27.09.2017 | 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/480 dated 27.09.2017 | 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/427 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/425 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. | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/428 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% | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/426 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 % | F.NO.FIN/REV-3/GST/1/08 (Pt-1)/458 dated 18.09.2017 | 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% | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “W” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “T” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “S” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “R” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “Q” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “P” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “O” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “N” 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) | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “M” 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) | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “L” 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) | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “K” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “J” 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 | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “I” 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) | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “H” 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) | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “G” 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) | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “F” 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) | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E” 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) | F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” 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 |
| 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 | S.R.O. No. 309/2018 dated 27-07-2018 | 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 | S.R.O. No. 308/2018 dated 27-07-2018 | 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. | S.R.O. No. 305/2018 dated 27-07-2018 | 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. | S.R.O. No. 304/2018 dated 27-07-2018 | 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). | S.R.O. No. 303/2018 dated 27-07-2018 | 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 | S.R.O. No. 302/2018 dated 27-07-2018 | 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. | S.R.O. No. 301/2018 dated 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. | - | - |
| 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.R.O. No. 107/2018—/2018- DT. 23-03-2018 | View |
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | Seeks to amend Notification No.45/2017-Central (Rate) | S.R.O. No. 47/2018- DT. 25-01-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | S.R.O. No. 46/2018- DT. 25-01-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | S.R.O. No. 45/2018- DT. 25-01-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | S.R.O. No. 44/2018- 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 | S.R.O. No. 43/2018- 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. | S.R.O. No. 42/2018- 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). | S.R.O. No. 41/2018- 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. | S.R.O. No. 40/2018- 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. | S.R.O. No. 39/2018- 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.R.O. No. 553/2017-14.11.17 | 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.R.O. No. 552/2017-14.11.17 | 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.R.O. No. 551/2017-14.11.17 | 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.R.O. No. 550/2017-14.11.17 | 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.R.O. No. 549/2017-14.11.17 | 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.R.O. No. 548/2017-14.11.17 | 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.R.O. No. 547/2017-14.11.17 | 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.R.O. No. 510/2017-23.10.17 | 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.R.O. No. 504/2017-18.10.17 | 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.R.O. No. 479/2017-13.10.17 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | S.R.O. No. 474/2017-13.10.17 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | S.R.O. No. 472/2017-13.10.17 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | S.R.O. No. 471/2017-13.10.17 | 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.R.O. No. 470/2017-13.10.17 | 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.R.O. No. 477/2017-13.10.17 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | S.R.O. No. 476/2017-13.10.17 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | S.R.O. No. 475/2017-13.10.17 | View |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | S.R.O. No. 434/2017-25.9.17 | 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.R.O. No. 426/2017-22.9.17 | 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.R.O. No. 425/2017-22.9.17 | 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.R.O. No. 424/2017-22.9.17 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | S.R.O. No. 421/2017- 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.R.O. No. 420/2017- 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.R.O. No. 419/2017- 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. | S.R.O. No. 367/2017 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. | S.R.O. No. 370/2017 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. | S.R.O. No. 368/2017 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% | S.R.O. No. 369/2017 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 % | S.R.O. No. 369/2017 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% | S.R.O. No. 323/2017 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 | S.R.O. No. 311/2017 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 | S.R.O. No. 310/2017 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 | S.R.O. No. 309/2017 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 | S.R.O. No. 308/2017 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 | S.R.O. No. 307/2017 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 | S.R.O. No. 306/2017 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 | S.R.O. No. 305/2017 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) | S.R.O. No. 304/2017 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) | S.R.O. No. 303/2017 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) | S.R.O. No. 302/2017 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 | S.R.O. No. 301/2017 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 | S.R.O. No. 300/2017 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) | S.R.O. No. 299/2017 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) | S.R.O. No. 298/2017 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) | S.R.O. No. 297/2017 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) | S.R.O. No. 296/2017 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) | S.R.O. No. 295/2017 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 |
| 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. | 12/2018- Puducherry GST (Rate), dt.12-07-2018 | 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) | 11/2018- Puducherry GST (Rate), dt.01-06-2018 | 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- Puducherry GST (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) | 09/2018- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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- Puducherry GST (Rate), dt.25.10.2017 | 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- Puducherry GST (Rate), dt.25.10.2017 | 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- Puducherry GST (Rate), 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. | 37/2017- Puducherry GST (Rate), 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). | 36/2017- Puducherry GST (Rate), 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). | 35/2017- Puducherry GST (Rate), 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). | 34/2017- Puducherry GST (Rate), 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. | 33/2017- Puducherry GST (Rate), dt.24.10.2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | 32/2017- Puducherry GST (Rate), dt.24.10.2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | 31/2017- Puducherry GST (Rate), 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. | 30/2017- Puducherry GST (Rate), dt.24.10.2017 | 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. | 29/2017- Puducherry GST (Rate), dt.03.10.2017 | 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 | 28/2017- Puducherry GST (Rate), dt.03.10.2017 | 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. | 27/2017- Puducherry GST (Rate), dt.03.10.2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | 26/2017- Puducherry GST (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- Puducherry GST (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- Puducherry GST (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. | 23/2017- Puducherry GST (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. | 22/2017- Puducherry GST (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. | 21/2017- Puducherry GST (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% | 20/2017- Puducherry GST (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 % | 19/2017- Puducherry GST (Rate), 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% | 18/2017- Puducherry GST (Rate), dt.03.07.2017 | 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 | - | - |
| 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 | - | - |
| 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 | - | - |
| 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 | - | - |
| 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 | - | - |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View | To notify the exemptions on supply of services under CGST Act | - | - |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View | To notify the rates for supply of services under CGST Act | - | - |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | - | - |
| 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) | - | - |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | - | - |
| 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 | - | - |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View | Refund of 50% of CGST on supplies to CSD under section 55 | - | - |
| 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) | - | - |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View | Reverse charge on certain specified supplies of goods under section 9 (3) | - | - |
| 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) | - | - |
| 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) | 02/2017- Puducherry GST (Rate), dt. 29.06.2017 | - Corrigendum , dated 31-07-2017 Corrigendum , dated 15-07-2017 |
| 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) | 01/2017- Puducherry GST (Rate), dt. 29.06.2017 | View Corrigendum , dated 31-07-2017 Corrigendum , dated 15-07-2017 Corrigendum , dated 15-07-2017 |
Rate Notification
| CGST Rate Notifications | SGST Rate Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 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) | No. S.O.27 Dt. 27-02-2018 | View |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate) | No. S.O.26 Dt. 27-02-2018 | View |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.2/2017-CGST (Rate). | No. S.O.25 Dt. 27-02-2018 | View |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View | seeks to amend Notification No.1/2017-CGST (Rate). | No. S.O.24 Dt. 27-02-2018 | 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. S.O.23 Dt. 27-02-2018 | 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. S.O.22 Dt. 27-02-2018 | 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. S.O.21 Dt. 27-02-2018 | 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. S.O.20 Dt. 27-02-2018 | 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. S.O.19 Dt. 27-02-2018 | 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. S.O.104/P.A.5/2017/S.9/2017 Dt. 01-12-2017 | 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. | No. S.O.103/P.A.5/2017/S.9/2017 Dt. 01-12-2017 | 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. | No. S.O.102/P.A.5/2017/S.9/2017 Dt. 01-12-2017 | 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. | No. S.O.101/P.A.5/2017/S.9/2017 Dt. 01-12-2017 | 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. | No. S.O.100/P.A.5/2017/S.9/2017 Dt. 01-12-2017 | 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 | No. S.O.99/P.A.5/2017/S.9/2017 Dt. 01-12-2017 | 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. | No. S.O.98/P.A.5/2017/S.9/2017 Dt. 01-12-2017 | 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. | S.O. 69/P.A.5/2017/S.11/2017 dated 01-11-2017 | 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. | - | - |
| 38/2017-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.75/P.A.5/2017/S.9/2017 dated 01-11-2017 | View |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | S.O.74/P.A.5/2017/S.11/2017 dated 01-11-2017 | View |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 4/2017-Central Tax (Rate). | S.O.73/P.A.5/2017/Ss. 9, 11, 15 and 16/2017 dated 01-11-2017 | View |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 2/2017-Central Tax (Rate). | - | 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.67/P.A.5/2017/S.54/2017 dated 27-10-2017 | 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.66/P.A.5/2017/S.11/2017 dated 27-10-2017 | View |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 12/2017-CT(R). | S.O.65/P.A.5/2017/S.9/ 2017 dated 27-10-2017 | View |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View | Seeks to amend notification No. 11/2017-CT(R). | S.O.61/P.A.5/2017/S.11/2017 dated 03-10-2017 | 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. 95/P.A.5/2017 dated 29-11-2017 | 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. | S.O.59/P.A.5/2017/Ss. 9, 11, 15 and 16/2017 dated 03-10-2017 | 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 | SO66-PA5-2017-S11-2017-RATE dt 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. | SO65-PA5-2017-S9-2017-RATE dt 27-10-2017 | View |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View | Exempt certain supplies to NPCIL. | SO60-PA5-2017-S11-2017-RATE dt 03-10-2017 | 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. | SO60-PA5-2017-S11-2017-RATE dt 03-10-2017 | 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.44/P.A.5/2017/S.9/2017 dated 28-08-2017 | 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. 94/P.A.5/2017 dated 29-11-2017 | 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. | S.O. 97/P.A.5/2017 dated 29-11-2017 | 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. | S.O. 95/P.A.5/2017 dated 29-11-2017 | 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% | S.O. 96/P.A.5/2017 dated 29-11-2017 | 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 % | S.O. 36/P.A.5/2017/S.7/ 2017 dated 30-06-2017 | 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% | SO 38 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 | SO 21 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 | SO 20 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 | SO 19 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 | SO 36 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 | SO 35 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 | SO 37 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 | SO 17 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) | SO 34 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) | SO 33 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) | SO 32 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 | SO 31 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 | SO 30 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) | SO 29 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) | SO 28 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) | SO 27 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) | SO 18 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) | SO 16 dated 30.06.2017 | 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 |
| 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-Tax (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-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-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-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 | - | - |
| 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-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. | - | - |
| 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-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-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-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-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) | - | - |
| 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-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-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-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-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-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-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-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-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-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-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. | F.12(56)FD/Tax/2017-Pt-III-132 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. | F.12(56)FD/Tax/2017-Pt-III-133 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. | F.12(56)FD/Tax/2017-Pt-III-134 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.</ | ||