GST Notification 2018

Notification No. & Date of Issue

Subject Download File
12/2018-Central Tax (Rate) ,dt. 29-06-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.

Notification-12-2018-cgst-rate-english.pdf

11/2018-Central Tax (Rate) ,dt. 28-05-2018 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)

Notification-11-2018-cgst-rate-english.pdf

10/2018-Central Tax (Rate) ,dt. 23-03-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.

notfctn-10-2018-cgst-rate-english.pdf

09/2018-Central Tax (Rate) ,dt. 25-01-2018 Seeks to amend Notification No.45/2017-Central (Rate)

Notification-09-2018-cgst-rate-english.pdf

08/2018-Central Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.1/2017-CGST (Rate)

Notifcation-08-2018-cgst-rate-english.pdf

07/2018-Central Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.2/2017-CGST (Rate).

Notification-07-2018-cgst-rate-english.pdf

06/2018-Central Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.1/2017-CGST (Rate).

Notification-06-2018-cgst-rate-english.pdf

05/2018-Central Tax (Rate) ,dt. 25-01-2018 Seeks to exempt Central Government’s share of Profit Petroleum from Central tax

Notification-05-2018-cgst-rate-english.pdf

04/2018-Central Tax (Rate) ,dt. 25-01-2018 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.

Notification-04-2018-cgst-rate-english.pdf

03/2018-Central Tax (Rate) ,dt. 25-01-2018 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).

Notification-03-2018-cgst-rate-english.pdf

02/2018-Central Tax (Rate) ,dt. 25-01-2018 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 25th meeting held on 18.01.2018.

Notification-02-2018-cgst-rate-english.pdf

01/2018-Central Tax (Rate) ,dt. 25-01-2018 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 25th meeting held on 18.01.2018.

Notification-01-2018-cgst-rate-english.pdf

GST Notification 2017

Notification No. & Date of Issue

Subject Download File
47/2017-Central Tax (Rate) ,dt. 14-11-2017 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.

Notification-47-cgst-rate-english.pdf

46/2017-Central Tax (Rate) ,dt. 14-11-2017 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.

Notification-46-cgst-rate-english-i.pdf

45/2017-Central Tax (Rate) ,dt. 14-11-2017 seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

Notification-45-cgst-rate-english.pdf

44/2017-Central Tax (Rate) ,dt. 14-11-2017 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.

Notification-44-cgst-rate-english.pdf

43/2017-Central Tax (Rate) ,dt. 14-11-2017 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.

Notification-43-cgst-rate-english.pdf;jsessionid=891441

42/2017-Central Tax (Rate) ,dt. 14-11-2017 seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Notification-42-cgst-rate-english.pdf

41/2017-Central Tax (Rate) ,dt. 14-11-2017 seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

Notification-41-cgst-rate-english.pdf

40/2017-Central Tax (Rate) ,dt. 23-10-2017 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. Notification-40-cgst-rate-english.pdf
39/2017-Central Tax (Rate) ,dt. 18-10-2017 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. Notification-39-CGST-rate-english.pdf
38/2017-Central Tax (Rate) ,dt. 13-10-2017 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 Notification-38-cgst-rate-english.pdf
37/2017-Central Tax (Rate) ,dt. 13-10-2017 Seeks to prescribe Central Tax rate on the leasing of motor vehicles. Notifcation-37-CGST-rate-english.pdf
36/2017-Central Tax (Rate) ,dt. 13-10-2017 Seeks to amend notification No. 4/2017-Central Tax (Rate). Notification-36-CGST-rate-english.pdf
35/2017-Central Tax (Rate) ,dt. 13-10-2017 Seeks to amend notification No. 2/2017-Central Tax (Rate). Notification-35-CGST-rate-english.pdf
34/2017-Central Tax (Rate) ,dt. 13-10-2017 The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). Notification-34-CGST-rate-english.pdf
33/2017-Central Tax (Rate) ,dt. 13-10-2017 Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. Notification-33-CGST-rate-english.pdf
32/2017-Central Tax (Rate) ,dt. 13-10-2017 Seeks to amend notification No. 12/2017-CT(R). Notification-32-CGST-rate-english.pdf
31/2017-Central Tax (Rate) ,dt. 13-10-2017 Seeks to amend notification No. 11/2017-CT(R). Notification-31-CGST-rate-english.pdf
30/2017-Central Tax (Rate) ,dt. 29-09-2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan. Notification-30-CGST-rate-english.pdf
29/2017-Central Tax (Rate) ,dt. 22-09-2017 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. Notification29-CGST.pdf
28/2017-Central Tax (Rate) ,dt. 22-09-2017 Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. Notification28-CGST.pdf
27/2017-Central Tax (Rate) ,dt. 22-09-2017 Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. Notification27-CGST.pdf
26/2017-Central Tax (Rate) ,dt. 21-09-2017 Exempt certain supplies to NPCIL. Notification26-CGST.pdf
25/2017-Central Tax (Rate) ,dt. 21-09-2017 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. Notification25-CGST.pdf
24/2017-Central Tax (Rate) ,dt. 21-09-2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. Notification24-CGST.pdf
23/2017-Central Tax (Rate) ,dt. 22-08-2017 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. Notification23-CGST.pdf
22/2017-Central Tax (Rate) ,dt. 22-08-2017 Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. Notification22-CGST.pdf
21/2017-Central Tax (Rate) ,dt. 22-08-2017 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. Notification21-CGST.pdf
20/2017-Central Tax (Rate) ,dt. 22-08-2017 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% Notification20-CGST.pdf
19/2017-Central Tax (Rate) ,dt. 18-08-2017 Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % Notification19-CGST.pdf
18/2017-Central Tax (Rate) ,dt. 30-06-2017 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% Notification18-CGST.pdf
17/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator Notification17-CGST.pdf
16/2017-Central Tax (Rate) ,dt. 28-06-2017 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 Notifications16-CGST.pdf
15/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act Notification15-CGST.pdf
14/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act Notification14-CGST.pdf
13/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act Notification13-CGST.pdf
12/2017-Central Tax (Rate), dt. 28-06-2017 To notify the exemptions on supply of services under CGST Act Notification12-CGST.pdf
11/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the rates for supply of services under CGST Act Notification11-CGST.pdf
10/2017-Central Tax (Rate),dt. 28-06-2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) Margin-Scheme-Notification-CGST.pdf
09/2017-Central Tax (Rate),dt. 28-06-2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) Exemption-from-reverse-charge-upto-Rs5000-per-day-CGST.pdf
08/2017-Central Tax (Rate),dt. 28-06-2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) Exemption-from-reverse-charge-upto-Rs5000-per-day-CGST.pdf
07/2017-Central Tax (Rate),dt. 28-06-2017 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 Notification-for-refund-to-CSD-CGST.pdf
06/2017-Central Tax (Rate),dt. 28-06-2017 Refund of 50% of CGST on supplies to CSD under section 55 Notification-for-under-section-55-for-CSD.pdf
05/2017-Central Tax (Rate),dt. 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) Notification-for-restriction-of-ITC-CGST.pdf
04/2017-Central Tax (Rate),dt. 28-06-2017 Reverse charge on certain specified supplies of goods under section 9 (3) Notification-for-reverse-charge-CGST.pdf
03/2017-Central Tax (Rate),dt. 28-06-2017 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) 25-Schedule-for-conditional-CGST-exemption.pdf
02/2017-Central Tax (Rate),dt. 28-06-2017 CGST exempt goods notified under section 11 (1) Notification-for-CGST-exemption.pdf
01/2017-Central Tax (Rate),dt. 28-06-2017 CGST Rate Schedule notified under section 9 (1) Notification-for-CGST-rate-Schedule.pdf
 
Corrigendum

 

  1. GST - Goods and Services Tax, India
  2. GST News & Updates
  3. Latest GST Notification

    List of CGST Notifications (Non Rates)

    List of CGST Notifications (Rates) You are here

    New Sections come into force Notification 1/2017

    Appointment of Jurisdiction of Different Officers 2/2017

    CGST Rules Notified Notification 3/2017

    Common Portal Notified Notification 4/2017

    Seller (Supplier) of Reverse Charge Exempted from Registration Notification 5/2017

    Aadhar Card and Bank Account OTP as Mode of Verification (Notification 6/2017)

    Changes Made in CGST Ruies 2017 (Notification 7/2017)

    Turnover and Rates of Composition Scheme Notified (Notification 8/2017 DATED 27 June 2017)

    Following Sections come into Force (Notification 9/2017)

    Central Goods and Service tax Second Amendment Rules (Notification No. 10/2017 dated)

    Change in E Verification Method GST (Notification 11/2017 Non Rate)

    Turnover Prescribed to Mention HSN Codes (Notification 12/2017)

    CGST Interest Rates Notified (Notifications 13/2017)

    Interest Rate and Calculation on Late Payment of GST

    Officers whose Power to be Exercised Notified (Notification 14/2017)

    Central Goods and Service tax Third Amendment Rules (Notification No. 15/2017 dated 1 July 2017)

    Option Not to Give Bond and Give LOU instead (Notification 16/2017)

    GSTR3B to be filed till What Period? Dec or March?

    GSTR1 For July to be filed again?

    GSTR1 Due Dates Changes 10 Nov 2017 Council Meeting

    GSTR2 and GSTR3 Suspended Not to be filled

    Late Fees for GST Return Reduced to Rs 20 from 200

    GST Late Fees to be Refunded as Tax for July to September

    Registration Not Required for E-Commerce Service Providers

Latest GST Notification

List of CGST Notifications (Non Rates)

List of CGST Notifications (Rates) You are here

New Sections come into force Notification 1/2017

Appointment of Jurisdiction of Different Officers 2/2017

CGST Rules Notified Notification 3/2017

Common Portal Notified Notification 4/2017

Seller (Supplier) of Reverse Charge Exempted from Registration Notification 5/2017

Aadhar Card and Bank Account OTP as Mode of Verification (Notification 6/2017)

Changes Made in CGST Ruies 2017 (Notification 7/2017)

Turnover and Rates of Composition Scheme Notified (Notification 8/2017 DATED 27 June 2017)

Following Sections come into Force (Notification 9/2017)

Central Goods and Service tax Second Amendment Rules (Notification No. 10/2017 dated)

Change in E Verification Method GST (Notification 11/2017 Non Rate)

Turnover Prescribed to Mention HSN Codes (Notification 12/2017)

CGST Interest Rates Notified (Notifications 13/2017)

Interest Rate and Calculation on Late Payment of GST

Officers whose Power to be Exercised Notified (Notification 14/2017)

Central Goods and Service tax Third Amendment Rules (Notification No. 15/2017 dated 1 July 2017)

Option Not to Give Bond and Give LOU instead (Notification 16/2017)

GSTR3B to be filed till What Period? Dec or March?

GSTR1 For July to be filed again?

GSTR1 Due Dates Changes 10 Nov 2017 Council Meeting

GSTR2 and GSTR3 Suspended Not to be filled

Late Fees for GST Return Reduced to Rs 20 from 200

GST Late Fees to be Refunded as Tax for July to September

Registration Not Required for E-Commerce Service Providers

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .