Welcome -

 

The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

CGST   IGST   SGST   UTGST   Cess   Central Excise   Customs   DGFT   SEZ
 
  Central Tax Rate (Tariff)   Central Tax (Non Tariff)   Ordinance / Act  
 
2024 2023 2022 2021
2020 2019 2018 2017

CGST Rate Notification

   

Notification No. 47/2017-Central Tax (Rate), Dated 14th November, 2017

 

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. 46/2017-Central Tax (Rate), Dated 14th November, 2017

 

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. 45/2017-Central Tax (Rate), Dated 14th November, 2017

 

Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

Notification No. 44/2017-Central Tax (Rate), Dated 14th November, 2017

 

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. 43/2017-Central Tax (Rate), Dated 14th November, 2017

 

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. 42/2017-Central Tax (Rate), Dated 14th November, 2017

 

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. 41/2017-Central Tax (Rate), Dated 14th November, 2017

 

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. 40/2017-Central Tax (Rate), Dated 23rd October, 2017

 

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. 39/2017-Central Tax (Rate), Dated 18th October, 2017

 

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. 38/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018

Notification No. 37/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to prescribe Central Tax rate on the leasing of motor vehicles.

Notification No. 36/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 4/2017-Central Tax (Rate).

Notification No. 35/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 2/2017-Central Tax (Rate).

Notification No. 34/2017-Central Tax (Rate), Dated 13th October, 2017

 

The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).

Notification No. 33/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.

Notification No. 32/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 12/2017-CT(R).

Notification No. 31/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 11/2017-CT(R).

Notification No. 30/2017-Central Tax (Rate), Dated 29th September, 2017

 

Exempting supply of services associated with transit cargo to Nepal and Bhutan.

Notification No. 29/2017-Central Tax (Rate), Dated 22nd September, 2017

 

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. 28/2017-Central Tax (Rate), Dated 22nd September, 2017

 

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. 27/2017-Central Tax (Rate), Dated 22nd September, 2017

 

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. 26/2017-Central Tax (Rate), Dated 21st September, 2017

 

Exempt certain supplies to NPCIL.

Notification No. 25/2017-Central Tax (Rate), Dated 21st September, 2017

 

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. 24/2017-Central Tax (Rate), Dated 21st September, 2017

 

Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.

Notification No. 23/2017-Central Tax (Rate), Dated 22nd August, 2017

 

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. 22/2017-Central Tax (Rate), Dated 22nd August, 2017

 

Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.

Notification No. 21/2017-Central Tax (Rate), Dated 22nd August, 2017

 

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. 20/2017-Central Tax (Rate), Dated 22nd August, 2017

 

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. 19/2017-Central Tax (Rate), Dated 18th August, 2017

 

Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %

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%

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

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

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

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

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

Notification No. 12/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify the exemptions on supply of services under CGST Act

Notification No. 11/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify the rates for supply of services under CGST Act

 

Annexure: Scheme of Classification of Services

Notification No. 10/2017-Central Tax (Rate), Dated 28th June, 2017

 

CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)

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)

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)

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

Notification No. 6/2017-Central Tax (Rate), Dated 28th June, 2017

 

Refund of 50% of CGST on supplies to CSD under section 55

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)

Notification No. 4/2017-Central Tax (Rate), Dated 28th June, 2017

 

Reverse charge on certain specified supplies of goods under section 9 (3)

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)

Notification No. 2/2017-Central Tax (Rate), Dated 28th June, 2017

 

CGST exempt goods notified under section 11 (1)

 

Corrigendum Dated 27th July, 2017

 

Corrigendum Dated 12th July, 2017

Notification No. 1/2017-Central Tax (Rate), Dated 28th June, 2017

 

CGST Rate Schedule notified under section 9 (1)

 

Corrigendum Dated 27th July, 2017

 

Corrigendum Dated 12th July, 2017

 

Corrigendum Dated 30th June, 2017