Category Archives: Central Tax (Rate) Notifications

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 (i) OF THE GAZETTE… 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  PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) Government of India Ministry… 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 II, SECTION 3,… 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) Notification No. 15/2017-Central… 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) Government of India… 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 [ Read Also GST on Advocates legal Services : Govt issues Clarification ] PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,… 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 CGST Act vide Notification No. 12/2017-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) Notification No. 12/2017- Central Tax (Rate)… 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  PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Central Tax (Rate) New… 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 [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.10/2017-Central Tax (Rate) New… 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 [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… 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 [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.8/2017-Central Tax (Rate) New… 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) and section 55 CSD of CGST Act 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE… Read More »

Refund of 50% of CGST on supplies to Canteens u/s 55 CGST Act -Notification No.6/2017-Central Tax (Rate)

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 [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.6/2017-Central Tax (Rate) New Delhi,… 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 [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 »

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 [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.4/2017-Central Tax (Rate) New Delhi,… 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 [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-Central Tax… 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 [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.2/2017-Central Tax (Rate) New Delhi, the 28th June, 2017… Read More »

CGST Rate Schedule for Goods – Notification No.1/2017-Central Tax (Rate) 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 Tax (Rate)… Read More »