Category Archives: Central Tax (Rate) Notifications

Notification No 23/2017 Central Tax (Rate) Dtd 22nd Aug 2017 : 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 Central Tax (Rate) 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. vide Notification No 23/2017 Central Tax (Rate) Dtd 22nd Aug 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,… Read More »

Notification No 22/2017 Central Tax (Rate) Dtd 22nd Aug 2017 : Amend RCM provisions for GTA & insert explanation for LLP

Notification No 22/2017 Central Tax (Rate) Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. vide Notification No 22/2017 Central Tax (Rate) Dtd 22nd Aug 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of… Read More »

Notification No 21/2017 Central Tax (Rate) Dtd 22nd Aug 2017 Exempt services provided by Fair Price Shops & FIFA for FIFA U-17 etc

Notification No 21/2017 Central Tax (Rate) 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. vide Notification No 21/2017 Central Tax (Rate) Dated 22nd… Read More »

Notification No 20/2017 Central Tax (Rate) Dtd 22nd Aug 2017 : GST Rate reduced for Work Contract Service , , job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, GTA Services , Motor Cab Service

Notification No 20/2017 Central Tax (Rate) 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… Read More »

Notification No 19/2017 Central Tax (Rate) : Reduce CGST rate on specified parts of tractors

Notification No 19/2017 Central Tax (Rate) Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % vide Notification No 19/2017 Central Tax (Rate) Dated  18th August, 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… Read More »

Exempt GST on Jaribooti and Cereals Corrigendum  Notification No 2/2017 Central Tax (Rate) dated 28th June, 2017

Govt Exempt GST on Jaribooti and Cereals bearing Registered Brand Name vide Corrigendum Notification No 2/2017 Central 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 MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27 th July, 2017… Read More »

Corrigendum Notification No 1/2017 Central Tax (Rate) dated the 28th June, 2017

Corrigendum Notification No 1/2017 Central 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 MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 27 th July, 2017 G.S.R. (E).- In the notification of the Government of India,… Read More »

CGST Rate on fertilisers reduced – Notification No 18/2017 Central Tax (Rate) Dated 30th June 2017

Notification No 18/2017 Central Tax (Rate) Dated 30th June 2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% vide Notification No 18/2017 Central Tax (Rate) Dated 30th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION… 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

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

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

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

 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

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

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

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 »

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

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

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 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE… Read More »

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

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

 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

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 [TO BE PUBLISHED IN PART… Read More »

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

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 »

Notification No 1/2017 Central Tax (Rate) CGST Rate Schedule for Goods Dated  28th June, 2017

  Notification No 1/2017 Central Tax (Rate) Dated  28th June, 2017 [ NOTIFICATION NO. 1/2017-CENTRAL TAX (RATE), DATED 28-6-2017, AS AMENDED BY, NOTIFICATION NO. 18/2017-CENTRAL TAX (RATE), DATED 30-6-2017 ]  CGST Rate Schedule for Goods notified under section 9 (1) vide Notification No.1/2017-Central Tax (Rate) Dated  28th June, 2017 ( Given below) Note : Amendment in above Notification No.1/2017-Central… Read More »