Category Archives: Central Tax (Rate) Notifications

Notification No 04 /2020 Central Tax (Rate) : Exemption to Export Freight from GST till 30.09.2021

By | October 1, 2020

Exemption from GST to following entries extended till 30.09.2021 Entry 19A : Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India Entry 19B : Services by way of transportation of goods by a vessel from customs station of clearance in India to… Read More »

Change in CGST rate of goods : Notification No. 03/2020-Central Tax (Rate)

By | March 27, 2020

Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. The rate of 5% on handmade safety matches and 18% on other than handmade has been made removed and uniform rate of 12% has been notified for all types of safety matches. Also, telephones for cellular networks or other… Read More »

Notification No 02/2020- Central Tax (Rate) : GST Rates on MRO Services

By | March 27, 2020

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 [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)… Read More »

GST Rate on Lottery 28% :Notification No 1/2020 Central Tax (Rate)

By | February 22, 2020

CBIC has notified the uniform rate of 28% under GST for lottery which will be effective from March 1, 2020. Now, there is no distinction for lottery authorized by State Governments and lottery run by State Governments for the purpose of taxability and, hence, standard rate of 28% shall apply. Seeks to amend notification No.… Read More »

Changes in GST on RCM from 31.12.2019 : Notification No 28/2019- Integrated Tax (Rate)

By | January 1, 2020

To amend notification No. 10/ 2017- Integrated 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. [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 »

Change in GST on RCM from 31.12.2019 : Notification No 29/2019 Central Tax (Rate)

By | January 1, 2020

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. [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 28 /2019 Central Tax (Rate) :GST Exempt on Services of lease of plot for Industrial purpose

By | January 1, 2020

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. [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. 28 /2019-… Read More »

Notification No 21/2019 Integrated Tax (Rate) : RCM services Changes from 01.10.2019

By | October 1, 2019

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. [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)… Read More »

Notification No. 25/2019-Central Tax (Rate) : Grant of alcoholic liquor licence neither a supply of goods nor a supply of service

By | October 1, 2019

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 [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. 25/2019-Central Tax… Read More »

Notification No 24/2019 Central Tax (Rate) : Cement Entry Amended

By | October 1, 2019

Seeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. [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. 24/2019- Central Tax (Rate) New Delhi, the… Read More »