Category Archives: Central Tax (Rate) Notifications

Notification No 01/2019 Central Tax (Rate) : No RCM on supplies by unregistered persons

By | January 31, 2019

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 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]Government of IndiaMinistry of Finance(Department of Revenue)[Central Board of Indirect Taxes and Customs]Notification… Read More »

Notification No 30/2018 Central Tax (Rate) : Insert explanation in notification No. 11/2017 – Central Tax (Rate)

By | January 1, 2019

Notification No 30/2018 Central Tax (Rate) 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. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of… Read More »

Notification No 29/2018 Central Tax (Rate) : List Amended for CGST on Services under Reverse Charge Mechanism w.e.f 01.01.2019

By | January 1, 2019

Notification No 29/2018 Central Tax (Rate) 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. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION… Read More »

Notification No 28/2018 Central Tax (Rate) CGST Exemption List on Services Amended w.e.f 01.01.2019

By | January 1, 2019

Notification No 28/2018 Central Tax (Rate) 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. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry… Read More »

Notification No 27/2018 Central Tax (Rate) : CGST Rates on Services Amended w.e.f 01.01.2019

By | January 1, 2019

Notification No 27/2018 Central Tax (Rate) 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. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government… Read More »

Notification No 26/2018 Central Tax (Rate) : exempt central tax on supply of gold by nominated agencies to registered persons.

By | January 1, 2019

Notification No 26/2018 Central Tax (Rate) seeks to exempt central tax on supply of gold by nominated agencies to registered persons. [TO BE 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. 26/2018- Central Tax (Rate) New Delhi, the 31st… Read More »

Notification No 25/2018 Central Tax (Rate) : Amendment in Goods Exemption List under CGST w.e.f 01.02.2019

By | January 1, 2019

Notification No 25/2018 Central Tax (Rate) 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. [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 24/2018 Central Tax (Rate) : CGST Rates on Goods Amended w.e.f 01.01.2019

By | January 1, 2019

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. [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.24/2018-Central… Read More »

Notification No 23/2018 Central Tax (Rate) : Exemption to One time upfront amount

By | September 20, 2018

Notification No 23/2018 Central Tax (Rate) 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. Exemption to One time upfront amount by State Government Industrial Development Corporations or Undertakings to industrial units-Explanation The CBIC vide Notification No. 12/2017- Central… Read More »

Notification No 22/2018 Central Tax (Rate) : Exemption for RCM on supply from unregistered person

By | August 7, 2018

Notification No 22/2018 Central Tax (Rate) Summary of Notification No 22/2018 Central Tax (Rate)  Notification No 22/2018 Central Tax (Rate) Dated 6th August, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. Notification No.8/2017-Central Tax (Rate) Dated  28th June, 2017 CGST exemption from reverse charge upto Rs.5000 per day… Read More »

Notification No 21/2018 Central Tax (Rate) : Concessional CGST rate on specified handicraft items

By | July 27, 2018

Notification No 21/2018 Central Tax (Rate) Summary of Notification No 21/2018 Central Tax (Rate)  Notification No 21/2018 Central Tax (Rate)  Dated 26th July, 2018 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 Read Notification No 21/2018 Central Tax… Read More »

Notification No 20/2018 Central Tax (Rate) : Amendment in Notification No 05/2017-Central Tax (Rate)

By | July 27, 2018

Notification No 20/2018 Central Tax (Rate) Summary of Notification No 20/2018 Central Tax (Rate) Notification No 20/2018 Central Tax (Rate) Dated 26th July, 2018 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 Read Notification No 20/2018 Central Tax (Rate) [TO… Read More »

Notification No 19/2018 Central Tax (Rate) : CGST Exemption for Goods Amended

By | July 27, 2018

Notification No 19/2018 Central Tax (Rate) Summary of  Notification No 19/2018 Central Tax (Rate)  Notification No 19/2018 Central Tax (Rate) Dated 26th July, 2018 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 Read Notification No 19/2018 Central… Read More »

Notification No 18/2018 Central Tax (Rate) : CGST Rates on Goods Amended

By | July 27, 2018

Notification No 18/2018 Central Tax (Rate) Summary of Notification No 18/2018 Central Tax (Rate) Notification No 18/2018 Central Tax (Rate) Dated 26th July, 2018 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 Read Notification No 18/2018 Central Tax (Rate)… Read More »

Notification No 17/2018 Central Tax (Rate) : Govt engaged as public authorities is not business

By | July 27, 2018

Notification No 17/2018 Central Tax (Rate) Summary of Notification No 17/2018 Central Tax (Rate)  Notification No 17/2018 Central Tax (Rate)  Dated 26th July, 2018 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. Read Notification No 17/2018 Central Tax (Rate)… Read More »

Notification No 16/2018 Central Tax (Rate) : Services to municipality neither supply of good nor a service.

By | July 27, 2018

Notification No 16/2018 Central Tax (Rate) Summary of Notification No 16/2018 Central Tax (Rate) Notification No 16/2018 Central Tax (Rate) Dated 26th July, 2017 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… Read More »

Notification No 15/2018 Central Tax (Rate) : Direct Selling Agents Services under Reverse Charge

By | July 27, 2018

Notification No 15/2018 Central Tax (Rate) Summary of Notification No 15/2018 Central Tax (Rate) Notification No 15/2018 Central Tax (Rate) Dated 26 th July, 2018 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… Read More »

Notification No 14/2018 Central Tax (Rate) : exempt certain services under CGST

By | July 27, 2018

Notification No 14/2018 Central Tax (Rate) Summary of Notification No 14/2018 Central Tax (Rate) Notification No 14/2018 Central Tax (Rate) Dated  26 th July, 2018 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 Read Notification… Read More »

Notification No 13/2018 Central Tax (Rate) : New CGST rates of various services

By | July 27, 2018

Notification No 13/2018 Central Tax (Rate) Summary of Notification No 13/2018 Central Tax (Rate) Notification No 13/2018 Central Tax (Rate) Dated 26th July, 2018 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… Read More »

Notification No 12/2018 Central Tax (Rate) : Exemption on purchases from unregistered person u/s 9(4) of CGST Act extended

By | June 29, 2018

Notification No 12/2018 Central Tax (Rate) Summary of Notification No 12/2018 Central Tax (Rate) Notification No.8/2017-Central Tax (Rate) Dated  28th June, 2017 CGST exemption from reverse charge upto Rs.5000 per day under section 9 (4) of CGST Act 2017  Notification No 38/2017 Central Tax (Rate) Dated 13th October, 2017 exempt payment of tax under section 9(4) of the CGST Act,… Read More »

Notification No 11/2018 Central Tax (Rate) : RCM on Priority Sector Lending Certificate (PSLC)

By | May 29, 2018

Notification No 11/2018 Central Tax (Rate) Summary of Notification No 11/2018 Central Tax (Rate) :- Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) Via  Notification No 11/2018 Central Tax (Rate) Dated May 28th 2018   [TO BE… Read More »

Notification No 10/2018  Central Tax (Rate) : u/s 9(4) exempt tax till 30.06.2018

By | March 23, 2018

Notification No 10/2018  Central Tax (Rate) Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018 vide Notification No 10/2018  Central Tax (Rate) Dated 23rd March, 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue… Read More »

Notification No 9/2018-Central Tax (Rate) : Public funded research institution

By | January 26, 2018

Notification No 9/2018-Central Tax (Rate) Seeks to amend Notification No.45/2017-Central (Rate) vide Notification No 9/2018-Central Tax (Rate) dated 25th January, 2018 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No 9/2018-Central Tax (Rate) New Delhi, the 25th January, 2018 G.S.R….(E).-… Read More »

Notification No 8/2018 Central Tax (Rate) : CGST Rates on old and used motor vehicles

By | January 26, 2018

Notification No 8/2018 Central Tax (Rate) seeks to amend Notification No.1/2017-CGST (Rate) vide Notification No 8/2018 Central Tax (Rate) Dated 25th January, 2018 [TO BE 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. 8/2018-Central Tax (Rate) New Delhi, the 25th… Read More »

Notification No 7/2018 Central Tax (Rate) : CGST Exemption on Goods : Amended

By | January 26, 2018

Notification No 7/2018 Central Tax (Rate) seeks to amend Notification No.2/2017-CGST (Rate). vide Notification No 7/2018 Central Tax (Rate) Dated 25th January, 2018 [TO BE 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. 7/2018-Central Tax (Rate) New Delhi, the 25th… Read More »

Notification No 6/2018 Central Tax (Rate) : CGST Rates on Goods Amended

By | January 26, 2018

Notification No 6/2018 Central Tax (Rate) seeks to amend Notification No.1/2017-CGST (Rate). vide Notification No 6/2018 Central Tax (Rate) Dated 25th January, 2018 [TO BE 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. 6/2018-Central Tax (Rate) New Delhi, the 25th… Read More »

Notification No 5/2018 Central Tax (Rate): exempt from GST : Central Government’s share of Profit Petroleum

By | January 25, 2018

Notification No 5/2018 Central Tax (Rate) Seeks to exempt Central Government’s share of Profit Petroleum from Central tax vide Notification No 5/2018 Central Tax (Rate) Dated 25thJanuary, 2018 [TO BE 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. 5/2018-Central Tax… Read More »

Notification No 4/2018 Central Tax (Rate) : GST on transfer of development right

By | January 25, 2018

Notification No 4/2018 Central Tax (Rate) 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. vide Notification No 4/2018 Central Tax (Rate) Dated 25thJanuary, 2018 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,… Read More »

Notification No 3/2018 Central Tax (Rate) : Renting of Immovable property by Govt Taxable under Reverse Charge

By | January 25, 2018

Notification No 3/2018 Central Tax (Rate) Summary of Notification No 3/2018 Central Tax (Rate) 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… Read More »

Notification No 2/2018 Central Tax (Rate) : Exempt certain Services

By | January 25, 2018

Notification No 2/2018 Central Tax (Rate) 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. vide Notification No 2/2018 Central Tax (Rate) Dated 25th January, 2018 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART… Read More »