Category Archives: Central Tax (Rate) Notifications

Notification No 11 /2019 Central Tax (Rate) : GST refund to retail outlets on supply to outgoing international tourist

By | June 30, 2019

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. Also refer Circular No106/25/2019 GST : Refund on supply to international tourist at international airport [TO… Read More »

Notification No 9/2019 Central Tax (Rate) : Reversal of ITC on Opting to pay New 6% GST Scheme

By | March 30, 2019

Notification No 9/2019 Central Tax (Rate) Dated 29 th March, 2019 Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for Reversal of ITC on Stock and application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). Notification No. 9/2019-Central Tax (Rate) New Delhi,… Read More »

Notification No 08/2019 Central Tax (Rate) : Rates on Certain Goods for Real Estate Sector

By | March 30, 2019

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. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]Government of IndiaMinistry of Finance(Department of Revenue)Notification No. 08/2019- Central Tax (Rate)New… Read More »

Notification No 07/2019 Central Tax (Rate) : RCM on purchases from unregistered person for Real Estate Sector

By | March 30, 2019

Notification No. 07/2019- Central Tax (Rate) Dated 29th March, 2019 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. Notification No. 07/2019- Central Tax (Rate)  TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION… Read More »

Notification No 06/2019 Central Tax (Rate) : GST Liability if Promoter receive Development rights

By | March 30, 2019

Notification No. 06/2019-Central Tax (Rate) Dated 29th March, 2019 Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]Government of IndiaMinistry of Finance(Department of Revenue)Notification No. 06/2019-Central Tax (Rate)New Delhi, the 29th March,… Read More »

Notification No 05/2019 Central Tax (Rate) : Services under RCM for Real Estate Sector

By | March 30, 2019

Notification No 05/2019 Central Tax (Rate) Notification No 05/2019 Central Tax (Rate) Dated 29th March 2019 : 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. [TO BE PUBLISHED IN… Read More »

Notification No 04/2019 Central Tax (Rate) : Exempt Certain services for Real Estate Sector

By | March 30, 2019

Notification No 04/2019 Central Tax (Rate) Notification No. 04/2019- Central Tax (Rate) Dated 29th March, 2019 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. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3,… Read More »

Notification No. 03/2019-Central Tax (Rate) : Rates for Services of Real Estate Sector

By | March 30, 2019

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. Government of IndiaMinistry of Finance(Department of Revenue)Notification No. 03/2019-Central Tax (Rate)New Delhi, the 29th March, 2019 Download Notification

Notification No 2/2019 Central Tax (Rate) : composition scheme for supplier of services @ 6%

By | March 8, 2019

Notification No 2/2019 Central Tax (Rate) Notification No 2/2019 Central Tax (Rate) Dated 7th March, 2019 To give composition scheme for supplier of services or Goods with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. [ Also refer Notification No 9/2019 Central Tax (Rate) Dated 29 th… Read More »

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 »