New GST Notifications Applicable from 1st Oct 2019

By | October 1, 2019
(Last Updated On: October 1, 2019)

New GST Notifications issued on 30.09.2019

Notification NoDateACTParticularsDetails
14/2019-Integrated Tax (Rate)30-09-19IGSTChanges in GST Rates on GoodsSeeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
14/2019-Central Tax (Rate30-09-19CGSTSeeks 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.
15/2019-Integrated Tax (Rate) 30-09-19IGSTChanges in Exemption for GoodsSeeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
15/2019-Central Tax (Rate) 30-09-19CGSTSeeks 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.
16/2019-Integrated Tax (Rate)30-09-19IGSTConcessional IGST rates to specified projects under Hydrocarbon Exploration Licensing Policy ( HELP)/ r Open Acreage
Licensing Policy (OALP) and other changes.
Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.
16/2019-Central Tax (Rate) 30-09-19CGSTSeeks 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.
17/2019-Integrated Tax (Rate)30-09-19IGSTExempt IGST on supplies of silver and platinumSeeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.
17/2019-Central Tax (Rate) 30-09-19CGSTSeeks 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.
18/2019-Integrated Tax (Rate)30-09-19IGST Exempt supply of goods for specified projects under FAO (Food and Agricultural Organisation of the
United Nations )
Seeks to exempt supply of goods for specified projects under FAO.
19/2019-Central Tax (Rate) 30-09-19CGSTSeeks to exempt supply of goods for specified projects under FAO.
19/2019-Integrated Tax (Rate)30-09-19IGSTChanges in GST Rates on ServicesSeeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
20/2019-Central Tax (Rate) 30-09-19CGSTSeeks 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.
20/2019-Integrated Tax (Rate)30-09-19IGSTChanges in Exemption for ServicesSeeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
21/2019-Central Tax (Rate) 30-09-19CGSTSeeks 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.
21/2019-Integrated Tax (Rate)30-09-19IGSTChanges in Services under RCM (Reverse charge mechanism )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.
22/2019-Central Tax (Rate) 30-09-19CGSTSeeks 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.
22/2019-Integrated Tax (Rate)30-09-19IGSTApplicability of provisions related to supply of development rights.Seeks to amend notification No. 04/2018 – Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
23/2019-Central Tax (Rate) 30-09-19CGSTSeeks 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.
23/2019-Integrated Tax (Rate)30-09-19IGST If Cement received from an unregistered supplier, then Promotor shall pay tax on reverse charge basisSeeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
24/2019-Central Tax (Rate) 30-09-19CGSTSeeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
24/2019-Integrated Tax (Rate)30-09-19IGSTNO GST on  grant of alcoholic liquor  licenceSeeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
25/2019-Central Tax (Rate) 30-09-19CGSTSeeks 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.
04/2019-Integrated Tax,30-09-19IGST Place of supply of R&D services related to pharmaceutical sectorSeeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.
43/2019-Central Tax 30-09-19CGSTManufacturers of aerated waters Excluded from composition scheme.Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
18/2019-Central Tax (Rate) 30-09-19CGSTManufacturers of aerated waters Excluded from composition scheme (3% CGST and 3% SGST)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.

Also Refer CBIC exempts specified defence goods from IGST : Notification No. 35/2019 Customs on 30.09.2019

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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