Central Tax (Rate) Notifications
| Notification No. & Date of Issue | English | हिन्दी | Subject |
|---|---|---|---|
| 2022 | |||
| 15/2022-Central Tax (Rate),dt. 30-12-2022 | View (76 KB) | देखें (84 KB) | Seeks to amend notification No. 12/2017- Central Tax (Rate) |
| 14/2022-Central Tax (Rate),dt. 30-12-2022 | View (120 KB) | देखें (339 KB) | Seeks to amend notification No. 4/2017- Central Tax (Rate) |
| 13/2022-Central Tax (Rate),dt. 30-12-2022 | View (120 KB) | देखें (242 KB) | Seeks to amend notification No. 2/2017- Central Tax (Rate) |
| 12/2022-Central Tax (Rate),dt. 30-12-2022 | View (258 KB) | देखें (413 KB) | Seeks to amend notification No. 1/2017- Central Tax (Rate) |
| 11/2022-Central Tax (Rate),dt. 13-07-2022 | View (4 KB) | देखें (91 KB) | Rescinds notification No. 45/2017- Central Tax (Rate) |
| 10/2022-Central Tax (Rate),dt. 13-07-2022 | View (102 KB) | देखें (91 KB) | Seeks to amend notification No. 2/2022- Central Tax (Rate) |
| 09/2022-Central Tax (Rate),dt. 13-07-2022 | View (109 KB) | देखें (162 KB) | Seeks to amend notification No. 5/2017- Central Tax (Rate) |
| 08/2022-Central Tax (Rate),dt. 13-07-2022 | View (112 KB) | देखें (94 KB) | Seeks to amend notification No. 3/2017- Central Tax (Rate) |
| 07/2022-Central Tax (Rate),dt. 13-07-2022 | View (124 KB) | देखें (152 KB) | Seeks to amend notification No. 2/2017- Central Tax (Rate) |
| 06/2022-Central Tax (Rate),dt. 13-07-2022 | View (172 KB) | देखें (591 KB) | Seeks to amend notification No. 1/2017- Central Tax (Rate) |
| 05/2022-Central Tax (Rate),dt. 13-07-2022 | View (76 KB) | देखें (103 KB) | Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 |
| 04/2022-Central Tax (Rate),dt. 13-07-2022 | View (124 KB) | देखें (118 KB) | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 |
| 03/2022-Central Tax (Rate),dt. 13-07-2022 | View (167 KB) | देखें (205 KB) | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 |
| 02/2022-Central Tax (Rate),dt. 31-03-2022 | View (130 KB) | देखें (477 KB) | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC |
| 01/2022-Central Tax (Rate),dt. 31-03-2022 | View (122 KB) | देखें (499 KB) | Seeks to amend notification No. 1/2017-Central Tax (Rate) |
| 2021 | |||
| 22/2021-Central Tax [Rate] ,dt. 31-12-2021 | View (64 KB) | देखें (155 KB) | Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. |
| 21/2021-Central Tax [Rate] ,dt. 31-12-2021 | View (64 KB) | देखें (155 KB) | Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017. |
| 20/2021-Central Tax (Rate) ,dt. 28-11-2021 | View (117 KB) | देखें (300 KB) | Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018 |
| 19/2021-Central Tax (Rate) ,dt. 28-11-2021 | View (115 KB) | देखें (325 KB) | Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017. |
| 18/2021-Central Tax (Rate) ,dt. 28-12-2021 | View (145 KB) | देखें (374 KB) | Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. |
| 17/2021-Central Tax (Rate) ,dt. 18-11-2021 | View (437 KB) | देखें (255 KB) | Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 |
| 16/2021-Central Tax (Rate) ,dt. 18-11-2021 | View (370 KB) | देखें (314 KB) | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 |
| 15/2021-Central Tax (Rate) ,dt. 18-11-2021 | View (255 KB) | देखें (317 KB) | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. |
| 14/2021-Central Tax (Rate) ,dt. 18-11-2021 | View (199 KB) | देखें (522 KB) | Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2021 |
| 13/2021-Central Tax (Rate) ,dt. 27-10-2021 | View (114 KB) | देखें (371 KB) | Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. |
| 12/2021-Central Tax (Rate) ,dt. 30-09-2021 | View (8 KB) | देखें (34 KB) | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 |
| 11/2021-Central Tax (Rate) ,dt. 30-09-2021 | View (7 KB) | देखें (33 KB) | Seeks to amend notification No. 39/2017- Central Tax (Rate) |
| 10/2021-Central Tax (Rate) ,dt. 30-09-2021 | View (7 KB) | देखें (51 KB) | Seeks to amend notification No. 4/2017- Central Tax (Rate) |
| 09/2021-Central Tax (Rate) ,dt. 30-09-2021 | View (7 KB) | देखें (51 KB) | Seeks to amend notification No. 2/2017- Central Tax (Rate) |
| 08/2021-Central Tax (Rate) ,dt. 30-09-2021 | View (28 KB) | देखें (176 KB) | Seeks to amend notification No. 1/2017- Central Tax (Rate) |
| 07/2021-Central Tax (Rate) ,dt. 30-09-2021 | View (275 KB) | देखें (399 KB) | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. |
| 06/2021-Central Tax (Rate),dt. 30-09-2021 | View (245 KB) | देखें (365 KB) | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. |
| 05/2021-Central Tax (Rate) ,dt. 14-06-2021 | View (196 KB) Corrigendum |
देखें (252 KB) Corrigendum |
Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 |
| 04/2021-Central Tax (Rate) ,dt. 14-06-2021 | View (265 KB) | देखें (375 KB) | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. |
| 03/2021-Central Tax (Rate) ,dt. 02-06-2020 | View (158 KB) | देखें (267 KB) | Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
| 02/2021-Central Tax (Rate) ,dt. 02-06-2020 | View (179 KB) | देखें (298 KB) | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. |
| 01/2021-Central Tax (Rate) ,dt. 02-06-2020 | View (147 KB) | देखें (255 KB) | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. |
| 2020 | |||
| 05/2020-Central Tax (Rate), dt. 16-10-2020 | View (399 KB) | देखें (384 KB) | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. |
| 04/2020-Central Tax (Rate) ,dt. 30-09-2020 | View (399 KB) | देखें (384 KB) | Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. |
| 03/2020-Central Tax (Rate) ,dt. 25-03-2020 | View (116 KB) | देखें (530 KB) | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. |
| 02/2020-Central Tax (Rate) ,dt. 26-03-2020 | View (117 KB) | देखें (518 KB) | Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. |
| 01/2020-Central Tax (Rate) ,dt. 21-02-2020 | View (289 KB) | देखें (533 KB) | Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. |
| 2019 | |||
| 29/2019-Central Tax (Rate) ,dt. 31-12-2019 | View (118 KB) | देखें (483 KB) | To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. |
| 28/2019-Central Tax (Rate) ,dt. 31-12-2019 | View (259 KB) | देखें (175 KB) | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. |
| 27/2019-Central Tax (Rate), dt. 30-12-2019 | View (119 KB) | देखें (175 KB) | Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. |
| 26/2019-Central Tax (Rate), dt. 22-11-2019 | View (92 KB) | देखें (412 KB) | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017. |
| 25/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (250 KB) | देखें (102 KB) | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017. |
| 24/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (251 KB) | देखें (103 KB) | Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
| 23/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (252 KB) | देखें (104 KB) | Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. |
| 22/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (137 KB) | देखें (513 KB) | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 21/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (271 KB) | देखें (297 KB) | Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 20/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (281 KB) | देखें (510 KB) | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 19/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (8 KB) | देखें (433 KB) | Seeks to exempt supply of goods for specified projects under FAO. |
| 18/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (155 KB) | देखें (244 KB) | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
| 17/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (156 KB) | देखें (245 KB) | Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons. |
| 16/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (156 KB) | देखें (250 KB) | Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes. |
| 15/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (81 KB) | देखें (248 KB) | Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. |
| 14/2019-Central Tax (Rate) ,dt. 30-09-2019 | View (201 KB) | देखें (385 KB) | Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
| 13/2019-Central Tax (Rate) ,dt. 31-07-2019 | View (72 KB) | देखें (125 KB) | which seeks to exempt the hiring of Electric buses by local authorities from GST. |
| 12/2019-Central Tax (Rate) ,dt. 31-07-2019 | View (95 KB) | देखें (135 KB) | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. |
| 11/2019-Central Tax (Rate) ,dt. 29-06-2019 | View (85 KB) | देखें (95 KB) | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View (254 KB) | देखें (248 KB) | To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC. |
| 09/2019-Central Tax (Rate) ,dt. 29-03-2019 | View (198 KB) | देखें (514 KB) | Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). |
| 08/2019-Central Tax (Rate) ,dt. 29-03-2019 | View (202 KB) | देखें (690 KB) | Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. |
| 07/2019-Central Tax (Rate) ,dt. 29-03-2019 | View (205 KB) | देखें (768 KB) | Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. |
| 06/2019-Central Tax (Rate) ,dt. 29-03-2019 | View (203 KB) | देखें (612 KB) | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. |
| 05/2019-Central Tax (Rate) ,dt. 29-03-2019 | View (203 KB) | देखें (701 KB) | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. |
| 04/2019-Central Tax (Rate) ,dt. 29-03-2019 | View (227 KB) | देखें (547 KB) | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| 03/2019-Central Tax (Rate) ,dt. 29-03-2019 | View (536 KB) Corrigendum (112 KB) |
देखें (1564 KB) Corrigendum (485 KB) |
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 for real estate sector. |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View (171 KB) | देखें (568 KB) | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. |
| 01/2019-Central Tax (Rate) ,dt. 29-01-2019 | View (361 KB) | देखें (529 KB) | Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
| 2018 | |||
| 30/2018-Central Tax (Rate), dt. 31-12-2018 | View (284 KB) | देखें (594 KB) | 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. |
| 29/2018-Central Tax (Rate), dt. 31-12-2018 | View (293 KB) | देखें (577 KB) | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 28/2018-Central Tax (Rate), dt. 31-12-2018 | View (294 KB) | देखें (1055 KB) | 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 31st meeting held on 22.12.2018. |
| 27/2018-Central Tax (Rate), dt. 31-12-2018 | View (303 KB) | देखें (702 KB) | 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 31st meeting held on 22.12.2018. |
| 26/2018-Central Tax (Rate) ,dt. 31-12-2018 | View (361 KB) | देखें (529 KB) | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View (112 KB) | देखें (443 KB) | Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. |
| 24/2018-Central Tax (Rate) ,dt. 31-12-2018 | View (282 KB) | देखें (615 KB) | Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. |
| 23/2018-Central Tax (Rate) ,dt. 20-09-2018 | View (361 KB) | देखें (529 KB) | 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 (340 KB) | देखें (587 KB) | 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 (147 KB) | देखें (216 KB) | 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 (191 KB) | देखें (110 KB) | 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 (122 KB) | देखें (289 KB) | 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 (259 KB) | देखें (206 KB) | 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 (147 KB) | देखें (216 KB) | 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 (191 KB) | देखें (110 KB) | 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 (122 KB) | देखें (289 KB) | 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 (259 KB) | देखें (206 KB) | 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 (259 KB) | देखें (206 KB) | 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 (340 KB) | देखें (588 KB) | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. |
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View (340 KB) | देखें (588 KB) | 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 (17 KB) | देखें (510 KB) | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. |
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View (203 KB) | देखें (510 KB) | 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 (120 KB) | देखें (255 KB) | Seeks to amend Notification No.45/2017-Central (Rate) |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View (84 KB) | देखें (566 KB) | seeks to amend Notification No.1/2017-CGST (Rate) |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View (261 KB) | देखें (281 KB) | seeks to amend Notification No.2/2017-CGST (Rate). |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View (163 KB) | देखें (748 KB) | seeks to amend Notification No.1/2017-CGST (Rate). |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View (110 KB) | देखें (221 KB) | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View (143 KB) | देखें (284 KB) | 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 (253 KB) | देखें (300 KB) | 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 (218 KB) | देखें (339 KB) | 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 (296 KB) | देखें (368 KB) | 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. |
| 2017 | |||
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View (36 KB) | देखें (221 KB) | 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 (36 KB) | देखें (221 KB) | 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 (36 KB) | देखें (221 KB) | 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 (36 KB) | देखें (221 KB) | 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 (36 KB) | देखें (221 KB) | 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 (36 KB) | देखें (221 KB) | 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 (36 KB) | देखें (221 KB) | 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 (36 KB) | देखें (221 KB) | 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. |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View (321 KB) | देखें (162 KB) | 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 (118 KB) | देखें (50 KB) | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View (188 KB) | देखें (396 KB) | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View (11 KB) | देखें (105 KB) | Seeks to amend notification No. 4/2017-Central Tax (Rate). |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View (258 KB) | देखें (119 KB) | Seeks to amend notification No. 2/2017-Central Tax (Rate). |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View (153 KB) | देखें (407 KB) | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View (307 KB) | देखें (320 KB) | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View (307 KB) | Seeks to amend notification No. 12/2017-CT(R). | |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View (307 KB) | देखें (320 KB) | Seeks to amend notification No. 11/2017-CT(R). |
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View (118 KB) | देखें (50 KB) | Exempting supply of services associated with transit cargo to Nepal and Bhutan. |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View (154 KB) | देखें (221 KB) | 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. |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View (185 KB) | देखें (298 KB) | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View (212 KB) | देखें (185 KB) | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View (261 KB) | देखें (497 KB) | Exempt certain supplies to NPCIL. |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View (261 KB) | 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. | |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View (261 KB) | देखें (497 KB) | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. |
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View (117 KB) | देखें (161 KB) | 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. |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View (253 KB) | देखें (236 KB) | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View (267 KB) | देखें (255 KB) | 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. |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View (300 KB) | देखें (311 KB) | 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% |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View (261 KB) | देखें (124 KB) | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % |
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View (136 KB) | देखें (37 KB) | 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 (136 KB) | देखें (585 KB) | 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 (344 KB) | देखें (385 KB) | 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 (142 KB) | देखें (431 KB) | To notify the supplies not eligible for refund of unutilized ITC under CGST Act |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View (248 KB) | देखें (318 KB) | 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 (274 KB)
Corrigendum (116 KB) |
देखें (722 KB)
Corrigendum (442 KB) |
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 (440 KB) | देखें (990 KB) | To notify the exemptions on supply of services under CGST Act |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 |
View (399 KB)
Annexure (252KB) |
देखें (1.11 MB)
Annexure (252KB) |
To notify the rates for supply of services under CGST Act |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View (143 KB) | देखें (503 KB) | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View (143 KB) | देखें (500 KB) | 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 (143 KB) | देखें (500 KB) | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View (254 KB) | देखें (512 KB) | 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 (142 KB) | देखें (498 KB) | Refund of 50% of CGST on supplies to CSD under section 55 |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View (269 KB) | देखें (685 KB) | 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 (263 KB) | देखें (739 KB) | Reverse charge on certain specified supplies of goods under section 9 (3) |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View (299 KB) | देखें (859 KB) | 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 (375 KB)
Corrigendum (100 KB) Corrigendum (249 KB) dated 27-07-2017 |
देखें (856 KB)
Corrigendum (100 KB) Corrigendum (234 KB) dated 27-07-2017 |
CGST exempt goods notified under section 11 (1) |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 |
View (1506 KB)
Corrigendum, (252 KB) dated 30-06-2017 Corrigendum, (100 KB) dated 12-07-2017 Corrigendum, (257 KB) dated 27-07-2017 |
देखें (3398 KB)
Corrigendum, (488 KB) dated 30-06-2017 Corrigendum, (85 KB) dated 12-07-2017 Corrigendum, (333 KB) dated 27-07-2017 |
CGST Rate Schedule notified under section 9 (1) |
