Daily Archives: June 29, 2017

Delhi GST Act 2017 – Download : Section Wise and Chapter Wise

By | June 29, 2017

Delhi GST Act 2017 Delhi GST Act 2017 received the Assent of the Governor on 8th June 2017 Delhi GST Act 2017 – Section Wise and Chapter Wise CHAPTER I PRELIMINARY Section – 1 Short title, extent and commencement Section – 2 Definitions CHAPTER II ADMINISTRATION Section – 3 Officers under this Act Section –… Read More »

18 Sections of UTGST Act w.e.f 01.07.2017 – Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017

By | June 29, 2017

Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of following sections of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall come into force vide Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 Section… Read More »

Notification No 14/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 14/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator vide Notification No 14/2017 Integrated Tax (Rate) Dated 28th June, 2017 [ Seeks to amend above notification No. 14/2017-IT(R) to make ECO responsible for payment… Read More »

Refund of Tax to specialised agencies ,UN, diplomatic mission etc -IGST Act – Notification No 13/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 13/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act Vide Notification No 13/2017 Integrated Tax (Rate) Dated 28th June, 2017  PUBLISHED IN THE GAZETTE OF INDIA,… Read More »

No Refund of unutilized ITC under IGST Act – Notification No 12/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No. 12/2017-Integrated Tax (Rate) Dated 28th June, 2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act vide Notification No 12/2017 Integrated Tax (Rate) Dated 28th June, 2017  PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) Government of India Ministry of Finance (Department of… Read More »

Supplies Neither Goods nor Services- IGST Act – Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act vide Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017 PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,… Read More »

Services Liable for Reverse Charge under IGST Act – Notification No 10/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 10/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act vide Notification No. 10/2017-Integrated Tax (Rate) Dated 28th June, 2017 [ Seeks to amend above notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to… Read More »

IGST Exemptions on supply of services – Notification No 9/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 9/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify the exemptions on supply of services under IGST Act vide Notification No 9/2017 Integrated Tax (Rate) Dated 28th June, 2017 [1.  Seeks to amend above notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and… Read More »

IGST Rates on services – Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify the rates for supply of services under IGST Act vide Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 [ Note : the above Notification has been corrected for GST Rate of Rental Services of Transport vehicle with or without operator vide Corrigendum  dated 5th… Read More »

Intra-State supplies of Services – Tax by e Commerce operator – CGST Act – Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator vide Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017 [ Seeks to amend above notification No. 17/2017-CT(R) to make ECO responsible for payment of GST… Read More »

Refund to Specialised agencies , UN, diplomatic mission etc – CGST Act – Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act vide Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017  PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART… Read More »

No refund of unutilized ITC under CGST Act – Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act vide Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017 PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) Government of India Ministry of Finance (Department of Revenue)… Read More »

Supplies neither Supply of Goods nor services – CGST Act – Notification No 14/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

 Notification No 14/2017 Central Tax (Rate) Dated 28th June 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act vide Notification No 14/2017 Central Tax (Rate) Dated 28th June 2017  PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)… Read More »

Services Liable for Reverse Charge under CGST Act – Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act vide Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017 [ Seeks to amend above notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for… Read More »

Exemptions on supply of services under CGST Act – Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017 To notify the exemptions on supply of services under Section 11 of CGST Act [  POWER TO GRANT EXEMPTION FROM TAX]  vide Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017 [ Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to… Read More »

Rates for supply of services under CGST Act – Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017 To notify the rates for supply of services under CGST Act vide Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017 [ Note : Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile &… Read More »

Services on which tax to be paid by e-commerce operator – UTGST Act 2017- Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator under UTGST Act 2017  : Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ Seeks to amend above notification No. 17/2017-UTT(R) to make… Read More »

Refund to Specialised Agencies ,UN , Diplomatic mission etc – UTGST Act -Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act vide Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZETTE OF… Read More »

No refund of unutilised ITC under UTGST Act – Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act vide Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance… Read More »

Supplies neither goods nor services UTGST Act – Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act vide Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION… Read More »

Services liable for Reverse Charge under UTGST Act : Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act 2017 vide Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 [ Seeks to amend above notification No. 13/2017-UTT(R) to amend RCM provisions… Read More »

Services Exempt from UTGST Act – Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the exemptions on supply of services under UTGST Act vide Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ 1. Seeks to amend above notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to… Read More »

Rates for supply of services under UTGST Act – Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the rates for supply of services under UTGST Act vide Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [1. Seeks to amend above notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile &… Read More »

UTGST exemption for dealers operating under Margin Scheme – Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) of UTGST Act 2017 vide Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF… Read More »

Exempting supplies under UTGST Act to TDS deductor by supplier -Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017 vide Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF… Read More »

UTGST exemption from reverse charge upto Rs.5000 per day – Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) of UTGST Act vide Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA… Read More »

Exemption from UTGST supplies by CSD – Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) of UTGST Act and section 55 CSD of CGST Act vide Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June,… Read More »

50% Refund of UTGST on supplies to CSD – Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act vide Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA… Read More »

No refund of unutilised UTGST ITC – Notification No. 5/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 5/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act 2017  vide Notification No. 5/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3,… Read More »

Reverse charge on Goods under UTGST Act -Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) of UTGST Act 2017 : Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]… Read More »

2.5% concessional UTGST rate for supplies to Exploration & Production – Notification No. 3/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 3/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) under IGST Act 2017 – Notification No. 3/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]… Read More »

UTGST exempt goods – Notification No. 2/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No 2/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exempt goods notified under section 8 (1) of UTGST Act 2017  vide Notification No. 2/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding gst exemptions Vide Notification… Read More »

UTGST Rate Schedule for Goods – Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST Rate Schedule for Goods notified under section 7 (1) of UTGST Act 2017 – Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ Given below) Note : 1 Amendment in above Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 to reduce the rate… Read More »

Exemption from IGST supplies by CSD – Notification No 7/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 7/2017 Integrated Tax (Rate) Dated 28th June, 2017 Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1) of IGST Act 2017 – Notification No 7/2017 Integrated Tax (Rate) Dated 28th June, 2017 [TO BE PUBLISHED IN PART… Read More »

50% refund of IGST on supplies to Canteen Stores Department / CSD – Notification No 6/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 6/2017 Integrated Tax (Rate) Dated 28th June, 2017 Notification No 6/2017 Integrated Tax (Rate) Dated 28th June, 2017 :  prescribing refund of 50% of IGST on supplies to CSD under section 20 of IGST Act 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT… Read More »

Supplies on which No refund of unutilised IGST ITC credit – Notification No 5/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 5/2017 Integrated Tax (Rate) Dated 28th June, 2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under IGST Act 2017 : Notification No 5/2017 Integrated Tax (Rate) Dated 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE… Read More »

Reverse charge on goods under IGST Act 2017 – Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017 Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017 : Reverse charge on certain specified supplies of goods under section 5 (3) of IGST Act 2017 [ Seeks to amend above notification No. 4/2017-Integrated Tax (Rate) vide Notification No 37/2017 Integrated Tax (Rate) Dated 13th October,… Read More »

5% Concessional IGST rate for supplies to Exploration and Production – Notification No 3/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 3/2017 Integrated Tax (Rate) 5% Concessional IGST rate for supplies to Exploration and Production notified by Notification No 3/2017 Integrated Tax (Rate) Dated 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.3/2017-Integrated… Read More »

Exempts Inter-State supplies of goods – IGST Act – Notification No 2/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 2/2017 Integrated Tax (Rate) Notification No 2/2017 Integrated Tax (Rate) Dated 28th June, 2017 : Exempts inter-State supplies of goods as per schedule [ AS AMENDED BY CORRIGENDUM NOTIFICATION [F. NO. 354/117/2017-TRU Pt.], DATED 12-7-2017 ]  [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA… Read More »

Integrated Tax Rate – IGST Rates – Notification No 1/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 1/2017 Integrated Tax (Rate) Notification No 1/2017 Integrated Tax (Rate) Dated 28th June, 2017 :  Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. Note  : The above  Notification No.1/2017-Integrated Tax (Rate) Dated 28th June,… Read More »

CGST exemption for dealers operating under Margin Scheme – Notification No 10/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 10/2017 Central Tax (Rate) Dated 28th June 2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) of CGST Act 2017 Notification No 10/2017 Central Tax (Rate) Dated 28th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA… Read More »

Exemption on supplies to TDS deductor by a supplier – CGST Act – Notification No 9/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 9/2017 Central Tax (Rate) Dated 28th June 2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of CGST Act 2017 [POWER TO GRANT EXEMPTION FROM TAX ] vide Notification No 9/2017 Central Tax (Rate) Dated 28th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION… Read More »

CGST exemption from reverse charge upto Rs.5000 per day – Notification No 8/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 8/2017 Central Tax (Rate) Dated 28th June 2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) of CGST Act 2017( POWER TO GRANT EXEMPTION FROM TAX)  vide Notification No 8/2017  Central Tax (Rate) Dated 28th June 2017 [ Seeks to exempt payment of tax under section 9(4) of the CGST… Read More »

Exemption from CGST supplies by CSD – Notification No 7/2017 – Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 7/2017 – Central Tax (Rate) Dated 28th June 2017 Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) (POWER TO GRANT EXEMPTION FROM TAX)  vide Notification No 7/2017 – Central Tax (Rate) Dated 28th June 2017 [TO BE PUBLISHED… Read More »

Refund of 50% of CGST on supplies to Canteens u/s 55 CGST Act – Notification No 6/2017 – Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 6/2017 – Central Tax (Rate) Dated 28th June 2017 Refund of 50% of CGST on supplies to CSD under section 55 of CGST Act 2017 ( REFUND IN CERTAIN CASES  ) vide Notification No 6/2017 – Central Tax (Rate) Dated 28th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF… Read More »

Goods for which No refund of unutilised ITC allowed u/s 54(3) CGST Act – Notification No 5/2017 – Central Tax (Rate) Dated  28th June 2017

By | June 29, 2017

 Notification No 5/2017 – Central Tax (Rate) Dated  28th June 2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act 2017 ( REFUND OF TAX – NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT… Read More »

Reverse charge on certain specified supplies of goods u/s 9(3) CGST Act – Notification No 4/2017 – Central Tax (Rate) Dated  28th June, 2017

By | June 29, 2017

Notification No 4/2017 – Central Tax (Rate) Dated  28th June 2017 Reverse charge on certain specified supplies of goods under section 9 (3) of CGST Act 2017 (LEVY & COLLECTION – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS )  vide Notification No 4/2017 – Central Tax (Rate) Dated  28th June 2017 [ Seeks to amend notification No.… Read More »

2.5% concessional CGST rate for supplies to Exploration and Production – Notification No 3/2017 – Central Tax (Rate) Dated  28th June, 2017

By | June 29, 2017

Notification No 3/2017 – Central Tax (Rate) Dated  28th June 2017 2.5% concessional CGST rate for supplies to Exploration and Production notified under Section 11 (1) of CGST Act 2017 (POWER TO GRANT EXEMPTION FROM TAX ) vide Notification No 3/2017 – Central Tax (Rate) Dated  28th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION… Read More »

CGST exempt goods – Notification No 2/2017 – Central Tax (Rate) Dated  28th June, 2017

By | June 29, 2017

Notification No 2/2017 – Central Tax (Rate) Dated  28th June 2017 CGST exempt goods notified under section 11 (1) of CGST Act 2017 vide Notification No 2/2017 – Central Tax (Rate) Dated  28th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE… Read More »