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Stay up-to-date with the latest GST notifications

Stay up-to-date with the latest GST notifications

Central Tax

GST Notifications - April 2020 - Central Tax
Notification No & Date of IssueView in EnglishSubjectSource
36/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
CBIC
35/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
CBIC
34/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
CBIC
33/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
CBIC
32/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
CBIC
31/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
CBIC
30/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).
CBIC
GST Notifications - March 2020 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
29/2020-Central Tax ,dt. 23-03-2020 View in EnglishView in EnglishshSeeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
CBIC
28/2020-Central Tax ,dt. 23-03-2020 View inView in English EnglishSeeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.
CBIC
27/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.CBIC
26/2020-Central Tax ,dt. 23-03-2020 View in View in EnglishEnglishSeeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020
CBIC
25/2020-Central Tax ,dt. 23-03-2020 View in EnglisView in EnglishhSeeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.
CBIC
24/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.
CBIC
23/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
CBIC
22/2020-Central Tax ,dt. 23-03-2020 View in EnglisView in EnglishhSeeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
CBIC
21/2020-Central Tax ,dt. 23-03-2020 View inView in English EnglishSeeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020
CBIC
20/2020-Central Tax ,dt. 23-03-2020 ViewView in English in EnglishSeeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .
CBIC
19/2020-Central Tax ,dt. 23-03-2020 View in View in EnglishEnglishSeeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
CBIC
18/2020-Central Tax ,dt. 23-03-2020View in EView in EnglishnglishSeeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.CBIC
17/2020-Central Tax ,dt. 23-03-2020View in EnView in EnglishglishSeeks to specify the class of persons who shall be exempted from aadhar authentication.CBIC
16/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to make third amendment (2020) to CGST Rules.
CBIC
15/2020-Central Tax ,dt. 23-03-2020 View in EnglisView in EnglishhSeeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.CBIC
14/2020-Central Tax ,dt. 23-03-2020 View in EView in EnglishnglishSeeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020
CBIC
13/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
CBIC
12/2020-Central Tax ,dt. 23-03-2020View View in Englishin EnglishSeeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)
CBIC
11/2020-Central Tax ,dt. 23-03-2020View in EView in EnglishnglishSeeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
CBIC
10/2020-Central Tax ,dt. 23-03-2020View iView in Englishn EnglishSeeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs
CBIC
09/2020-Central Tax ,dt. 16-03-2020View in View in EnglishEnglishSeeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9CCBIC
08/2020-Central Tax ,dt. 02-03-2020View in EnglishView in Englishseeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery"CBIC
GST Notifications - February 2020 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
07/2020-Central Tax ,dt. 03-02-2020View in English


corrigendum
Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.CBIC
06/2020-Central Tax ,dt. 03-02-2020View in EnglishSeeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
CBIC
GST Notifications - January 2020 - Central Tax
Notification no & Date of IssueView in EnglishSubjectSource
05/2020-Central Tax ,dt. 13-01-2020View in EnglishSeeks to appoint Revisional Authority under CGST Act, 2017.
CBIC
04/2020-Central Tax ,dt. 10-01-2020View in EnglishSeeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
CBIC
03/2020-Central Tax ,dt. 01-01-2020View in EnglishSeeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh
CBIC
02/2020-Central Tax ,dt. 01-01-2020http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-02-central-tax-english-2020.pdfSeeks to make amendment (2020) to CGST Rules.
CBIC
01/2020-Central Tax ,dt. 01-01-2020View in EnglishSeeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.CBIC
GST Notifications - December 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
78/2019-Central Tax ,dt. 26-12-2019 View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.
CBIC
77/2019-Central Tax ,dt. 26-12-2019 View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019
CBIC
76/2019-Central Tax ,dt. 26-12-2019 View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.
CBIC
75/2019-Central Tax ,dt. 26-12-2019 View in EnglishSeeks to carry out changes in the CGST Rules, 2017.
CBIC
74/2019-Central Tax ,dt. 26-12-2019 View in EnglishSeeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
CBIC
73/2019-Central Tax ,dt. 23-12-2019 View in EnglishSeeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
CBIC
72/2019-Central Tax ,dt. 13-12-2019 View in EnglishSeeks to notify the class of registered person required to issue invoice having QR Code.
CBIC
71/2019-Central Tax ,dt. 13-12-2019 View in EnglishSeeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
CBIC
70/2019-Central Tax ,dt. 13-12-2019 View in EnglishSeeks to notify the class of registered person required to issue e-invoice.
CBIC
69/2019-Central Tax ,dt. 13-12-2019 View in EnglishSeeks to notify the common portal for the purpose of e-invoice.CBIC
68/2019-Central Tax ,dt. 13-12-2019 View in EnglishSeeks to carry out changes in the CGST Rules, 2017.
CBIC
67/2019-Central Tax ,dt. 12-12-2019 View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019
CBIC
66/2019-Central Tax ,dt. 12-12-2019 View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
CBIC
65/2019-Central Tax ,dt. 12-12-2019 View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.
CBIC
64/2019-Central Tax ,dt. 12-12-2019 View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.
CBIC
63/2019-Central Tax ,dt. 12-12-2019 View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019
CBIC
GST Notifications - November 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
62/2019-Central Tax ,dt. 26-11-2019View in EnglishSeeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019CBIC
61/2019-Central Tax ,dt. 26-11-2019View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019CBIC
60/2019-Central Tax ,dt. 26-11-2019View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019CBIC
59/2019-Central Tax ,dt. 26-11-2019View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.CBIC
58/2019-Central Tax ,dt. 26-11-2019View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.CBIC
57/2019-Central Tax ,dt. 26-11-2019View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019CBIC
56/2019-Central Tax ,dt. 14-11-2019View in EnglishSeeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]CBIC
55/2019-Central Tax ,dt. 14-11-2019View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019CBIC
54/2019-Central Tax ,dt. 14-11-2019View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019CBIC
53/2019-Central Tax ,dt. 14-11-2019View in EnglishSeeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019CBIC
52/2019-Central Tax ,dt. 14-11-2019View in EnglishSeeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019CBIC
GST Notifications - October 2019 - Central Tax
Notification No. & Date of IssueView in English SubjectSource
51/2019-Central Tax ,dt. 31-10-2019View in EnglishSeeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of LadakhCBIC
50/2019-Central Tax ,dt. 24-10-2019View in EnglishSeeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.CBIC
49/2019-Central Tax ,dt. 09-10-2019View in EnglishSeeks to carry out changes in the CGST Rules, 2017.CBIC
48/2019-Central Tax ,dt. 09-10-2019View in EnglishSeeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.CBIC
47/2019-Central Tax ,dt. 09-10-2019View in EnglishSeeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.CBIC
46/2019-Central Tax ,dt. 09-10-2019View in EnglishSeeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.CBIC
45/2019-Central Tax ,dt. 09-10-2019View in EnglishSeeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.CBIC
44/2019-Central Tax ,dt. 09-10-2019View in EnglishSeeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.CBIC
GST Notifications - September 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
43/2019-Central Tax ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
42/2019-Central Tax ,dt. 24-09-2019View in EnglishSeeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.CBIC
GST Notifications - August 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
41/2019-Central Tax ,dt. 31-08-2019View in EnglishSeeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.CBIC
40/2019-Central Tax ,dt. 31-08-2019View in EnglishSeeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.CBIC
39/2019-Central Tax ,dt. 31-08-2019View in EnglishSeeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to forceCBIC
38/2019-Central Tax ,dt. 31-08-2019View in EnglishSeeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.CBIC
37/2019-Central Tax ,dt. 21-08-2019View in EnglishSeeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.CBIC
36/2019-Central Tax ,dt. 20-08-2019View in EnglishSeeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.CBIC
GST Notifications - July 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
35/2019-Central Tax ,dt. 29-07-2019View in EnglishSeeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019CBIC
34/2019-Central Tax ,dt. 18-07-2019View in EnglishSeeks to extend the last date for furnishing FORM GST CMP-08CBIC
33/2019-Central Tax ,dt. 18-07-2019View in EnglishSeeks to carry out changes in the CGST Rules, 2017.CBIC
GST Notifications - June 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
32/2019-Central Tax ,dt. 28-06-2019View in EnglishSeeks to extend the due date for furnishing the declaration FORM GST ITC-04CBIC
31/2019-Central Tax ,dt. 28-06-2019View in EnglishSeeks to carry out changes in the CGST Rules, 2017.CBIC
30/2019-Central Tax ,dt. 28-06-2019View in EnglishSeeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).CBIC
29/2019-Central Tax ,dt. 28-06-2019View in EnglishSeeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.CBIC
28/2019-Central Tax ,dt. 28-06-2019View in EnglishSeeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019CBIC
27/2019-Central Tax ,dt. 28-06-2019View in EnglishSeeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.CBIC
26/2019-Central Tax ,dt. 28-06-2019View in EnglishSeeks to extend the due date of filing returns in FORM GSTR-7CBIC
25/2019-Central Tax ,dt. 21-06-2019View in EnglishSeeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.CBIC
GST Notifications - May 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
24/2019-Central Tax ,dt. 11-05-2019View in EnglishSeeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.CBIC
23/2019-Central Tax ,dt. 11-05-2019View in EnglishSeeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.CBIC
GST Notifications - April 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
22/2019-Central Tax ,dt. 23-04-2019View in EnglishSeeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.CBIC
21/2019-Central Tax ,dt. 23-04-2019View in EnglishSeeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019CBIC
20/2019-Central Tax ,dt. 23-04-2019View in EnglishSeeks to make Third amendment, 2019 to the CGST Rules.CBIC
19/2019-Central Tax ,dt. 22-04-2019View in EnglishSeeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).CBIC
18/2019-Central Tax ,dt. 10-04-2019View in EnglishSeeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019CBIC
17/2019-Central Tax ,dt. 10-04-2019View in EnglishSeeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019CBIC
GST Notifications - March 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
16/2019-Central Tax ,dt. 29-03-2019View in EnglishSeeks to make Second Amendment (2019) to CGST Rules.CBIC
15/2019-Central Tax ,dt. 28-03-2019View in EnglishNotification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued.CBIC
14/2019-Central Tax ,dt. 07-03-2019View in EnglishSeeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.CBIC
13/2019-Central Tax ,dt. 07-03-2019View in EnglishSeeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.CBIC
12/2019-Central Tax ,dt. 07-03-2019View in EnglishSeeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.CBIC
11/2019-Central Tax ,dt. 07-03-2019View in EnglishSeeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.CBIC
10/2019-Central Tax ,dt. 07-03-2019View in English

Corrigendum
To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.CBIC
GST Notifications - February 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
09/2019-Central Tax ,dt. 20-02-2019View in EnglishSeeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States.CBIC
08/2019-Central Tax ,dt. 08-02-2019View in EnglishSeeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019CBIC
GST Notifications - January 2019 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
07/2019-Central Tax ,dt. 31-01-2019View in EnglishSeeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019.CBIC
06/2019-Central Tax ,dt. 29-01-2019View in EnglishSeeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST ActsCBIC
05/2019-Central Tax ,dt. 29-01-2019View in EnglishSeeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017CBIC
04/2019-Central Tax ,dt. 29-01-2019View in EnglishSeeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)CBIC
03/2019-Central Tax ,dt. 29-01-2019View in English

Corrigendum
Seeks to amend the CGST Rules, 2017CBIC
02/2019-Central Tax ,dt. 29-01-2019View in EnglishSeeks to bring into force the CGST (Amendment) Act, 2018CBIC
01/2019-Central Tax ,dt. 15-01-2019View in EnglishSeeks to amend notification No. 48/2017 to amend the meaning of Advance AuthorisationCBIC
GST Notifications - December 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
79/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.CBIC
78/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.CBIC
77/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.CBIC
76/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.CBIC
75/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.CBIC
74/2018-Central Tax ,dt. 31-12-2018View in EnglishFourteenth amendment to the CGST Rules, 2017 .CBIC
73/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.CBIC
72/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.CBIC
71/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.CBIC
70/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.CBIC
69/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.CBIC
68/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.CBIC
67/2018-Central Tax ,dt. 31-12-2018View in EnglishSeeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.CBIC
GST Notifications - November 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
66/2018-Central Tax ,dt. 29-11-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018CBIC
65/2018-Central Tax ,dt. 29-11-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.CBIC
64/2018-Central Tax ,dt. 29-11-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.CBIC
63/2018-Central Tax ,dt. 29-11-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.CBIC
62/2018-Central Tax ,dt. 29-11-2018View in EnglishSeeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.CBIC
61/2018-Central Tax ,dt. 05-11-2018View in EnglishSeeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.CBIC
GST Notifications - October 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
60/2018-Central Tax ,dt. 30-10-2018View in English

Corrigendum
Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.CBIC
59/2018-Central Tax ,dt. 26-10-2018View in EnglishSeeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018CBIC
58/2018-Central Tax ,dt. 26-10-2018View in EnglishSeeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018CBIC
57/2018-Central Tax ,dt. 23-10-2018View in EnglishSeeks to exempt post audit authorities under MoD from TDS complianceCBIC
56/2018-Central Tax ,dt. 23-10-2018View in EnglishSeeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017CBIC
55/2018-Central Tax ,dt. 21-10-2018View in EnglishSeeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.CBIC
54/2018-Central Tax ,dt. 09-10-2018View in EnglishSeeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).CBIC
53/2018-Central Tax ,dt. 09-10-2018View in EnglishSeeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.CBIC
GST Notifications - September 2018 - Central Tax
Notification No. & Date of IssueView in English
SubjectSource
52/2018-Central Tax ,dt. 20-09-2018View in EnglishSeeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable suppliesCBIC
51/2018-Central Tax ,dt. 13-09-2018View in EnglishSeeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018CBIC
50/2018-Central Tax ,dt. 13-09-2018View in EnglishSeeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018CBIC
49/2018-Central Tax ,dt. 13-09-2018View in EnglishNotification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)CBIC
48/2018-Central Tax ,dt. 10-09-2018View in EnglishSeeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.CBIC
47/2018-Central Tax ,dt. 10-09-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT].CBIC
46/2018-Central Tax ,dt. 10-09-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]CBIC
45/2018-Central Tax ,dt. 10-09-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT].CBIC
44/2018-Central Tax ,dt. 10-09-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.CBIC
43/2018-Central Tax ,dt. 10-09-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.CBIC
42/2018-Central Tax ,dt. 04-09-2018View in EnglishSeeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayersCBIC
41/2018-Central Tax ,dt. 04-09-2018View in EnglishSeeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6CBIC
40/2018-Central Tax ,dt. 04-09-2018View in EnglishSeeks to extend the time limit for making the declaration in FORM GST ITC-04CBIC
39/2018-Central Tax ,dt. 04-09-2018View in EnglishSeeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017CBIC
GST Notifications - August 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
38/2018-Central Tax ,dt. 24-08-2018View in EnglishSeeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018CBIC
37/2018-Central Tax ,dt. 24-08-2018View in EnglishSeeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018CBIC
36/2018-Central Tax ,dt. 24-08-2018View in EnglishSeeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018CBIC
35/2018-Central Tax ,dt. 21-08-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018CBIC
34/2018-Central Tax ,dt. 10-08-2018View in EnglishSeeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019CBIC
33/2018-Central Tax ,dt. 10-08-2018View in EnglishSeeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019CBIC
32/2018-Central Tax ,dt. 10-08-2018View in EnglishSeeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019CBIC
31/2018-Central Tax ,dt. 06-08-2018View in EnglishSeeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.CBIC
GST Notifications - July 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
30/2018-Central Tax ,dt. 30-07-2018View in EnglishNotification issued to extend the due date for filing of FORM GSTR-6.CBIC
29/2018-Central Tax ,dt. 06-07-2018View in EnglishSeek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017CBIC
GST Notifications - June 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
28/2018-Central Tax ,dt. 19-06-2018View in EnglishNotification issued for amending the CGST Rules, 2017CBIC
27/2018-Central Tax ,dt. 13-06-2018View in EnglishSeeks to specify goods which may be disposed off by the proper officer after its seizure.CBIC
26/2018-Central Tax ,dt. 13-06-2018View in EnglishSeeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.CBIC
GST Notifications - May 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
25/2018-Central Tax ,dt. 31-05-2018View in Englishseeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.CBIC
24/2018-Central Tax ,dt. 28-05-2018View in Englishseeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.CBIC
23/2018-Central Tax ,dt. 18-05-2018View in EnglishSeeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.CBIC
22/2018-Central Tax ,dt. 14-05-2018View in EnglishSeeks to waive the late fee for FORM GSTR-3BCBIC
GST Notifications - April 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
21/2018-Central Tax ,dt. 18-04-2018View in EnglishNotification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.CBIC
GST Notifications - March 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
20/2018-Central Tax ,dt. 28-03-2018View in EnglishExtension of due date for filing of application for refund under section 55 by notified agenciesCBIC
19/2018-Central Tax ,dt. 28-03-2018View in EnglishExtension of date for filing the return in FORM GSTR-6CBIC
18/2018-Central Tax ,dt. 28-03-2018View in EnglishSeeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 croresCBIC
17/2018-Central Tax ,dt. 28-03-2018View in EnglishSeeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 croreCBIC
16/2018-Central Tax ,dt. 23-03-2018View in EnglishSeeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018CBIC
15/2018-Central Tax ,dt. 23-03-2018View in EnglishNotifies the date from which E-Way Bill Rules shall come into forceCBIC
14/2018-Central Tax ,dt. 23-03-2018View in EnglishAmending the CGST Rules, 2017(Third Amendment Rules, 2018).CBIC
13/2018-Central Tax ,dt. 07-03-2018View in EnglishRescinding notification No. 06/2018 - CT dated 23.01.2018CBIC
12/2018-Central Tax ,dt. 07-03-2018View in EnglishSecond Amendment (2018) to CGST RulesCBIC
GST Notifications - February 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
11/2018-Central Tax ,dt. 02-02-2018View in EnglishSeeks to postpone the coming into force of the e-way bill rulesCBIC
GST Notifications - January 2018 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
10/2018-Central Tax ,dt. 23-01-2018View in EnglishAmending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refundCBIC
09/2018-Central Tax ,dt. 23-01-2018View in EnglishAmendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill websiteCBIC
08/2018-Central Tax ,dt. 23-01-2018View in EnglishExtension of date for filing the return in FORM GSTR-6CBIC
07/2018-Central Tax ,dt. 23-01-2018View in EnglishReduction of late fee in case of delayed filing of FORM GSTR-6CBIC
06/2018-Central Tax ,dt. 23-01-2018View in EnglishReduction of late fee in case of delayed filing of FORM GSTR-5ACBIC
05/2018-Central Tax ,dt. 23-01-2018View in EnglishReduction of late fee in case of delayed filing of FORM GSTR-5CBIC
04/2018-Central Tax ,dt. 23-01-2018View in EnglishReduction of late fee in case of delayed filing of FORM GSTR-1CBIC
03/2018-Central Tax ,dt. 23-01-2018View in EnglishFirst Amendment 2018, to CGST RulesCBIC
02/2018-Central Tax ,dt. 20-01-2018View in EnglishSeeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.CBIC
01/2018-Central Tax ,dt. 01-01-2018View in EnglishCentral Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.CBIC
GST Notifications - December 2017 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
75/2017-Central Tax ,dt. 29-12-2017View in EnglishCGST (Fourteenth Amendment) Rules,2017CBIC
74/2017-Central Tax ,dt. 29-12-2017View in EnglishNotifies the date from which E-Way Bill Rules shall come into forceCBIC
73/2017-Central Tax ,dt. 29-12-2017View in EnglishWaives the late fee payable for failure to furnish the return in FORM GSTR-4CBIC
72/2017-Central Tax ,dt. 29-12-2017View in EnglishExtends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.CBIC
71/2017-Central Tax ,dt. 29-12-2017View in EnglishExtends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.CBIC
70/2017-Central Tax ,dt. 21-12-2017View in EnglishSeeks to further amend CGST Rules, 2017 (Thirteenth Amendment).CBIC
69/2017-Central Tax ,dt. 21-12-2017View in EnglishSeeks to extend the time limit for filing FORM GSTR-5A.CBIC
68/2017-Central Tax ,dt. 21-12-2017View in EnglishSeeks to extend the time limit for filing FORM GSTR-5.CBIC
67/2017-Central Tax ,dt. 21-12-2017View in EnglishSeeks to extend the time limit for filing FORM GST ITC-01.CBIC
GST Notifications - November 2017 - Central Tax
Notification No. & Date of Issue
View in EnglishSubjectSource
66/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to exempt all taxpayers from payment of tax on advances received in case of supply of goodsCBIC
65/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registrationCBIC
64/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwardsCBIC
63/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to extend the due date for submission of details in FORM GST-ITC-04CBIC
62/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017CBIC
61/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017CBIC
60/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017CBIC
59/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to extend the time limit for filing of FORM GSTR-4CBIC
58/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 croresCBIC
57/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 croreCBIC
56/2017-Central Tax ,dt. 15-11-2017View in EnglishSeeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018CBIC
55/2017-Central Tax ,dt. 15-11-2017View in EnglishTwelfth amendment to CGST Rules, 2017CBIC
GST Notifications - October 2017 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
54/2017-Central Tax ,dt. 30-10-2017View in EnglishSeeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017CBIC
53/2017-Central Tax ,dt. 28-10-2017View in EnglishSeeks to extend the due date for submission of details in FORM GST-ITC-04CBIC
52/2017-Central Tax ,dt. 28-10-2017View in EnglishSeeks to extend the due date for submission of details in FORM GST-ITC-01CBIC
51/2017-Central Tax ,dt. 28-10-2017View in EnglishEleventh Amendment to CGST Rules, 2017CBIC
50/2017-Central Tax ,dt. 24-10-2017View in EnglishSeeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017CBIC
49/2017-Central Tax ,dt. 18-10-2017View in EnglishSeeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017CBIC
48/2017-Central Tax ,dt. 18-10-2017View in EnglishSeeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .CBIC
47/2017-Central Tax ,dt. 18-10-2017View in EnglishTenth Amendment to the CGST rules, 2017.CBIC
46/2017-Central Tax ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 8/2017-Central Tax.CBIC
45/2017-Central Tax,dt. 13-10-2017View in EnglishSeeks to amend the CGST Rules, 2017CBIC
44/2017-Central Tax,dt. 13-10-2017View in EnglishSeeks to extend the time limit for submission of FORM GST ITC-01CBIC
43/2017-Central Tax,dt. 13-10-2017View in EnglishSeeks to extend the time limit for filing of FORM GSTR-6CBIC
42/2017-Central Tax,dt. 13-10-2017View in EnglishSeeks to extend the time limit for filing of FORM GSTR-5ACBIC
41/2017-Central Tax,dt. 13-10-2017View in EnglishSeeks to extend the time limit for filing of FORM GSTR-4CBIC
40/2017-Central Tax,dt. 13-10-2017View in EnglishSeeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 croresCBIC
39/2017-Central Tax,dt. 13-10-2017View in EnglishSeeks to cross-empower State Tax officers for processing and grant of refundCBIC
38/2017-Central Tax,dt. 13-10-2017View in EnglishSeeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”CBIC
37/2017-Central Tax,dt. 04-10-2017View in EnglishNotification on extension of facility of LUT to all exporters issuedCBIC
GST Notifications - September 2017 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
36/2017-Central Tax,dt. 29-09-2017View in EnglishEighth amendment to CGST Rules, 2017.CBIC
35/2017-Central Tax,dt. 15-09-2017View in EnglishSeeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.CBIC
34/2017-Central Tax,dt. 15-09-2017View in EnglishSeventh amendment to the CGST Rules, 2017.CBIC
33/2017-Central Tax,dt. 15-09-2017View in EnglishNotifying section 51 of the CGST Act, 2017 for TDS.CBIC
32/2017-Central Tax,dt. 15-09-2017View in EnglishSeeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.CBIC
31/2017-Central Tax,dt. 11-09-2017View in EnglishSeeks to extend the time limit for filing of GSTR-6.CBIC
30/2017-Central Tax,dt. 11-09-2017View in EnglishSeeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.CBIC
29/2017-Central Tax,dt. 05-09-2017View in EnglishSeeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.CBIC
28/2017-Central Tax,dt. 01-09-2017View in EnglishSeeks to waive the late fee for late filing of FORM GSTR-3B, for the month of JulyCBIC
GST Notifications - August 2017 - Central Tax
Notification No. & Date of Issue
View in EnglishSubjectSource
27/2017-Central Tax,dt. 30-08-2017View in EnglishSeeks to further amend the CGST Rules, 2017CBIC
26/2017-Central Tax,dt. 28-08-2017View in EnglishSeeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.CBIC
25/2017-Central Tax,dt. 28-08-2017View in EnglishSeeks to extend time period for filing of details in FORM GSTR-5A for month of JulyCBIC
24/2017-Central Tax,dt. 21-08-2017View in English Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.CBIC
23/2017-Central Tax,dt. 17-08-2017View in EnglishSeeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017CBIC
22/2017-Central Tax,dt. 17-08-2017View in EnglishSeeks to amend the CGST Rules, 2017CBIC
21/2017-Central Tax,dt. 08-08-2017View in EnglishSeeks to introduce date for filing of GSTR-3B for months of July and August.CBIC
20/2017-Central Tax,dt. 08-08-2017View in EnglishSeeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.CBIC
19/2017-Central Tax,dt. 08-08-2017View in EnglishSeeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.CBIC
18/2017-Central Tax,dt. 08-08-2017View in EnglishSeeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.CBIC
GST Notifications - July 2017 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
17/2017-Central Tax,dt. 27-07-2017View in EnglishSeeks to amend the CGST Rules, 2017.CBIC
16/2017-Central Tax,dt. 07-07-2017View in English

Corrigendum
Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)CBIC
15/2017-Central Tax,dt. 01-07-2017View in EnglishAmending CGST Rules notification 10/2017-CT dt 28.06.2017CBIC
14/2017-Central Tax,dt. 01-07-2017View in English

Corrigendum
Assigning jurisdiction and power to officers of various directoratesCBIC
GST Notifications - June 2017 - Central Tax
Notification No. & Date of IssueView in EnglishSubjectSource
13/2017-Central Tax,dt. 28-06-2017View in EnglishSeeks to prescribe rate of interest under CGST Act, 2017CBIC
12/2017-Central Tax,dt. 28-06-2017View in EnglishSeeks to notify the number of HSN digits required on tax invoiceCBIC
11/2017-Central Tax,dt. 28-06-2017View in EnglishSeeks to amend Notification no 6/2017-Central Tax dt 19.06.2017CBIC
10/2017-Central Tax,dt. 28-06-2017View in EnglishSeeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017CBIC
09/2017-Central Tax,dt. 28-06-2017View in EnglishSeeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017CBIC
08/2017-Central Tax,dt. 27-06-2017View in EnglishSeeks to to notify the turnover limit for Composition Levy for CGSTCBIC
07/2017-Central Tax,dt. 27-06-2017View in EnglishNotification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issuedCBIC
06/2017-Central Tax,dt. 19-06-2017View in EnglishModes of verification under CGST Rules, 2017CBIC
05/2017-Central Tax,dt. 19-06-2017View in EnglishSeeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basisCBIC
04/2017-Central Tax,dt. 19-06-2017View in EnglishNotifying www.gst.gov.in as the Common Goods and Services Tax Electronic PortalCBIC
03/2017-Central Tax,dt. 19-06-2017View in EnglishNotifying the CGST Rules, 2017 on registration and composition levyCBIC
02/2017-Central Tax,dt. 19-06-2017View in English

Corrigendum
Notifying jurisdiction of Central Tax OfficersCBIC
01/2017-Central Tax,dt. 19-06-2017View in EnglishSeeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017CBIC

Central Tax (Rate)

GST Notifications - April 2020 - Central Tax Rate
Notification No & Date of IssueView in EnglishSubjectSource
36/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
CBIC
35/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
CBIC
34/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
CBIC
33/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
CBIC
32/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
CBIC
31/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
CBIC
30/2020-Central Tax ,dt. 03-04-2020 View in EnglishSeeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).
CBIC
GST Notifications - March 2020 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
29/2020-Central Tax ,dt. 23-03-2020 View in EnglishView in EnglishshSeeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
CBIC
28/2020-Central Tax ,dt. 23-03-2020 View inView in English EnglishSeeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.
CBIC
27/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.CBIC
26/2020-Central Tax ,dt. 23-03-2020 View in View in EnglishEnglishSeeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020
CBIC
25/2020-Central Tax ,dt. 23-03-2020 View in EnglisView in EnglishhSeeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.
CBIC
24/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.
CBIC
23/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
CBIC
22/2020-Central Tax ,dt. 23-03-2020 View in EnglisView in EnglishhSeeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
CBIC
21/2020-Central Tax ,dt. 23-03-2020 View inView in English EnglishSeeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020
CBIC
20/2020-Central Tax ,dt. 23-03-2020 ViewView in English in EnglishSeeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .
CBIC
19/2020-Central Tax ,dt. 23-03-2020 View in View in EnglishEnglishSeeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
CBIC
18/2020-Central Tax ,dt. 23-03-2020View in EView in EnglishnglishSeeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.CBIC
17/2020-Central Tax ,dt. 23-03-2020View in EnView in EnglishglishSeeks to specify the class of persons who shall be exempted from aadhar authentication.CBIC
16/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to make third amendment (2020) to CGST Rules.
CBIC
15/2020-Central Tax ,dt. 23-03-2020 View in EnglisView in EnglishhSeeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.CBIC
14/2020-Central Tax ,dt. 23-03-2020 View in EView in EnglishnglishSeeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020
CBIC
13/2020-Central Tax ,dt. 23-03-2020 View in EnView in EnglishglishSeeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
CBIC
12/2020-Central Tax ,dt. 23-03-2020View View in Englishin EnglishSeeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)
CBIC
11/2020-Central Tax ,dt. 23-03-2020View in EView in EnglishnglishSeeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
CBIC
10/2020-Central Tax ,dt. 23-03-2020View iView in Englishn EnglishSeeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs
CBIC
09/2020-Central Tax ,dt. 16-03-2020View in View in EnglishEnglishSeeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9CCBIC
08/2020-Central Tax ,dt. 02-03-2020View in EnglishView in Englishseeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery"CBIC
GST Notifications - February 2020 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
07/2020-Central Tax ,dt. 03-02-2020View in English


corrigendum
Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.CBIC
06/2020-Central Tax ,dt. 03-02-2020View in EnglishSeeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
CBIC
GST Notifications - January 2020 - Central Tax Rate
Notification no & Date of IssueView in EnglishSubjectSource
05/2020-Central Tax ,dt. 13-01-2020View in EnglishSeeks to appoint Revisional Authority under CGST Act, 2017.
CBIC
04/2020-Central Tax ,dt. 10-01-2020View in EnglishSeeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
CBIC
03/2020-Central Tax ,dt. 01-01-2020View in EnglishSeeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh
CBIC
02/2020-Central Tax ,dt. 01-01-2020http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-02-central-tax-english-2020.pdfSeeks to make amendment (2020) to CGST Rules.
CBIC
01/2020-Central Tax ,dt. 01-01-2020View in EnglishSeeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.CBIC
GST Notifications - December 2019 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
29/2019-Central Tax (Rate) ,dt. 31-12-2019View in EnglishTo 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.CBIC
28/2019-Central Tax (Rate) ,dt. 31-12-2019View in EnglishTo 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.CBIC
27/2019-Central Tax (Rate) ,dt. 30-12-2019View in EnglishSeeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.CBIC
GST Notifications - November 2019 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
26/2019-Central Tax (Rate) ,dt. 22-11-2019View in EnglishSeeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.CBIC
GST Notifications - September 2019 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
25/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
24/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.CBIC
23/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
22/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
21/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
20/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
19/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks to exempt supply of goods for specified projects under FAO.CBIC
18/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
17/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
16/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
15/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
14/2019-Central Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
GST Notifications - July 2019 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
13/2019-Central Tax (Rate) ,dt. 31-07-2019View in Englishwhich seeks to exempt the hiring of Electric buses by local authorities from GST.CBIC
12/2019-Central Tax (Rate) ,dt. 31-07-2019View in Englishwhich seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .CBIC
GST Notifications - June 2019 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
11/2019-Central Tax (Rate) ,dt. 29-06-2019View in EnglishSeeks 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.CBIC
GST Notifications - May 2019 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
10/2019-Central Tax (Rate) ,dt. 10-05-2019View in EnglishTo amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITCCBIC
GST Notifications - March 2019 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
09/2019-Central Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).CBIC
08/2019-Central Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks 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.CBIC
07/2019-Central Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks 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.CBIC
06/2019-Central Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.CBIC
05/2019-Central Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks 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.CBIC
04/2019-Central Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks 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.CBIC
03/2019-Central Tax (Rate) ,dt. 29-03-2019View in English

Corrigendum

Corrigendum dt 30.08.19
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.CBIC
02/2019-Central Tax (Rate) ,dt. 07-03-2019View in EnglishTo give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.CBIC
GST Notifications - January 2019 - Central Tax Rate
Notification No. & Date of Issue
View in EnglishSubjectSource
01/2019-Central Tax (Rate) ,dt. 29-01-2019View in EnglishSeeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST ActsCBIC
GST Notifications - December 2018 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
30/2018-Central Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks 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.CBIC
29/2018-Central Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks 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.CBIC
28/2018-Central Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks 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.CBIC
27/2018-Central Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks 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.CBIC
26/2018-Central Tax (Rate) ,dt. 31-12-2018View in English

Corrigendum
seeks to exempt central tax on supply of gold by nominated agencies to registered persons.CBIC
25/2018-Central Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks 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.CBIC
24/2018-Central Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks 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.CBIC
GST Notifications - September 2018 - Central Tax Rate
Notification No. & Date of IssueView in English
SubjectSource
23/2018-Central Tax (Rate) ,dt. 20-09-2018View in EnglishSeeks 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.CBIC
GST Notifications - August 2018 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
22/2018-Central Tax (Rate) ,dt. 06-08-2018View in EnglishSeeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.CBIC
GST Notifications - July 2018 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
21/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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 21.07.2018CBIC
20/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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 21.07.2018CBIC
19/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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 21.07.2018CBIC
18/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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 21.07.2018CBIC
17/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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.CBIC
16/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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 neither as a supply of good nor a service.CBIC
15/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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 Charge Mechanism (RCM).CBIC
14/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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 21.07.2018CBIC
13/2018-Central Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks 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 21.07.2018.CBIC
GST Notifications - June 2018 - Central Tax Rate
Notification No. & Date of Issue
View in EnglishSubjectSource
12/2018-Central Tax (Rate) ,dt. 29-06-2018View in EnglishSeeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.CBIC
GST Notifications - May 2018 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
11/2018-Central Tax (Rate) ,dt. 28-05-2018View in EnglishSeeks 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)CBIC
GST Notifications - March 2018 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
10/2018-Central Tax (Rate) ,dt. 23-03-2018View in EnglishSeeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.CBIC
GST Notifications - January 2018 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
09/2018-Central Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks to amend Notification No.45/2017-Central (Rate)CBIC
08/2018-Central Tax (Rate) ,dt. 25-01-2018View in Englishseeks to amend Notification No.1/2017-CGST (Rate)CBIC
07/2018-Central Tax (Rate) ,dt. 25-01-2018View in Englishseeks to amend Notification No.2/2017-CGST (Rate).CBIC
06/2018-Central Tax (Rate) ,dt. 25-01-2018View in English

Corrigendum
seeks to amend Notification No.1/2017-CGST (Rate).CBIC
05/2018-Central Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks to exempt Central Government’s share of Profit Petroleum from Central taxCBIC
04/2018-Central Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks 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.CBIC
03/2018-Central Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks 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).CBIC
02/2018-Central Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks 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.CBIC
01/2018-Central Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks 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.CBIC
GST Notifications - November 2017 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
47/2017-Central Tax (Rate) ,dt. 14-11-2017View in EnglishSeeks 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.CBIC
46/2017-Central Tax (Rate) ,dt. 14-11-2017View in EnglishSeeks 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.CBIC
45/2017-Central Tax (Rate) ,dt. 14-11-2017View in Englishseeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.CBIC
44/2017-Central Tax (Rate) ,dt. 14-11-2017View in Englishseeks 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.CBIC
43/2017-Central Tax (Rate) ,dt. 14-11-2017View in Englishseeks 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.CBIC
42/2017-Central Tax (Rate) ,dt. 14-11-2017View in Englishseeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptionsCBIC
41/2017-Central Tax (Rate) ,dt. 14-11-2017View in Englishseeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.CBIC
GST Notifications - October 2017 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
40/2017-Central Tax (Rate) ,dt. 23-10-2017View in EnglishSeeks 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.CBIC
39/2017-Central Tax (Rate) ,dt. 18-10-2017View in EnglishSeeks 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.CBIC
38/2017-Central Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018CBIC
37/2017-Central Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to prescribe Central Tax rate on the leasing of motor vehicles.CBIC
36/2017-Central Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 4/2017-Central Tax (Rate).CBIC
35/2017-Central Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 2/2017-Central Tax (Rate).CBIC
34/2017-Central Tax (Rate) ,dt. 13-10-2017View in EnglishThe notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).CBIC
33/2017-Central Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.CBIC
32/2017-Central Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 12/2017-CT(R).CBIC
31/2017-Central Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 11/2017-CT(R).CBIC
GST Notifications - September 2017 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
30/2017-Central Tax (Rate) ,dt. 29-09-2017View in EnglishExempting supply of services associated with transit cargo to Nepal and Bhutan.CBIC
29/2017-Central Tax (Rate) ,dt. 22-09-2017View in EnglishSeeks 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.CBIC
28/2017-Central Tax (Rate) ,dt. 22-09-2017View in EnglishSeeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.CBIC
27/2017-Central Tax (Rate) ,dt. 22-09-2017View in EnglishSeeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.CBIC
26/2017-Central Tax (Rate) ,dt. 21-09-2017View in EnglishExempt certain supplies to NPCIL.CBIC
25/2017-Central Tax (Rate) ,dt. 21-09-2017View in EnglishSeeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.CBIC
24/2017-Central Tax (Rate) ,dt. 21-09-2017View in EnglishSeeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.CBIC
GST Notifications - August 2017 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
23/2017-Central Tax (Rate) ,dt. 22-08-2017View in EnglishSeeks 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.CBIC
22/2017-Central Tax (Rate) ,dt. 22-08-2017View in EnglishSeeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.CBIC
21/2017-Central Tax (Rate) ,dt. 22-08-2017View in EnglishSeeks 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.CBIC
20/2017-Central Tax (Rate) ,dt. 22-08-2017View in EnglishSeeks 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%CBIC
19/2017-Central Tax (Rate) ,dt. 18-08-2017View in EnglishSeeks to reduce CGST rate on specified parts of tractors from 14% to 9 %CBIC
GST Notifications - June 2017 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
18/2017-Central Tax (Rate) ,dt. 30-06-2017View in EnglishSeek 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%CBIC
17/2017-Central Tax (Rate) ,dt. 28-06-2017View in EnglishTo notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operatorCBIC
16/2017-Central Tax (Rate) ,dt. 28-06-2017View in EnglishTo 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 ActCBIC
15/2017-Central Tax (Rate) ,dt. 28-06-2017View in EnglishTo notify the supplies not eligible for refund of unutilized ITC under CGST ActCBIC
14/2017-Central Tax (Rate) ,dt. 28-06-2017View in EnglishTo notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST ActCBIC
13/2017-Central Tax (Rate) ,dt. 28-06-2017View in English

Corrigendum
To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST ActCBIC
12/2017-Central Tax (Rate), dt. 28-06-2017View in EnglishTo notify the exemptions on supply of services under CGST ActCBIC
11/2017-Central Tax (Rate) ,dt. 28-06-2017View in English

Annexure
To notify the rates for supply of services under CGST ActCBIC
10/2017-Central Tax (Rate),dt. 28-06-2017View in EnglishCGST exemption for dealers operating under Margin Scheme notified under section 11 (1)CBIC
09/2017-Central Tax (Rate),dt. 28-06-2017View in EnglishExempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)CBIC
08/2017-Central Tax (Rate),dt. 28-06-2017View in EnglishCGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)CBIC
07/2017-Central Tax (Rate),dt. 28-06-2017View in EnglishExemption 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 CSDCBIC
06/2017-Central Tax (Rate),dt. 28-06-2017View in EnglishRefund of 50% of CGST on supplies to CSD under section 55CBIC
05/2017-Central Tax (Rate),dt. 28-06-2017View in EnglishSupplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)CBIC
04/2017-Central Tax (Rate),dt. 28-06-2017View in EnglishReverse charge on certain specified supplies of goods under section 9 (3)CBIC
03/2017-Central Tax (Rate),dt. 28-06-2017View in English2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)CBIC
02/2017-Central Tax (Rate),dt. 28-06-2017View in English

Corrigendum

Corrigendum dated 27-07-2017
CGST exempt goods notified under section 11 (1)CBIC
01/2017-Central Tax (Rate),dt. 28-06-2017View in English

Corrigendum dated 30-06-2017

Corrigendum dated 12-07-2017

Corrigendum dated 27-07-2017
CGST Rate Schedule notified under section 9 (1)CBIC
GST Notifications - April 2017 - Central Tax Rate
Notification No. & Date of IssueView in EnglishSubjectSource
03/2020-Integrated Tax,dt. 08-04-2020View in EnglishSeeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.CBIC

Integrated Tax

GST Notifications - April 2020 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
03/2020-Integrated Tax,dt. 08-04-2020View in EnglishSeeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.CBIC
GST Notifications - February 2020 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
02/2020-Integrated Tax,dt. 26-02-2020View in EnglishSeeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.CBIC
GST Notifications - January 2020 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
01/2020-Integrated Tax,dt. 01-01-2020View in EnglishSeeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017CBIC
GST Notifications - September 2019 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
04/2019-Integrated Tax,dt. 30-09-2019View in EnglishSeeks 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.CBIC
GST Notifications - January 2019 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
03/2019-Integrated Tax,dt. 29-01-2019View in EnglishSeeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST ActsCBIC
02/2019-Integrated Tax,dt. 29-01-2019View in EnglishSeeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.CBIC
01/2019-Integrated Tax,dt. 29-01-2019View in EnglishSeeks to bring into force the IGST (Amendment) Act, 2018CBIC
GST Notifications - December 2018 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
04/2018-Integrated Tax,dt. 31-12-2018View in EnglishSeeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.CBIC
GST Notifications - October 2018 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
03/2018-Integrated Tax,dt. 22-10-2018View in EnglishSeeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017CBIC
GST Notifications - September 2018 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
02/2018-Integrated Tax,dt. 20-09-2018View in EnglishSeeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable suppliesCBIC
GST Notifications - January 2018 - Integrated Tax
Notification No. & Date of Issue
View in EnglishSubjectSource
01/2018-Integrated Tax,dt. 23-01-2018View in EnglishAmendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refundCBIC
GST Notifications - November 2017 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
12/2017-Integrated Tax,dt. 15-11-2017View in EnglishApportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.CBIC
GST Notifications - October 2017 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
11/2017-Integrated Tax,dt. 13-10-2017View in EnglishSeeks to cross-empower State Tax officers for processing and grant of refundCBIC
10/2017-Integrated Tax,dt. 13-10-2017View in EnglishSeeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)CBIC
09/2017-Integrated Tax,dt. 13-10-2017View in EnglishSeeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”CBIC
GST Notifications - September 2017 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
08/2017-Integrated Tax,dt. 14-09-2017View in EnglishGranting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registrationCBIC
07/2017-Integrated Tax,dt. 14-09-2017View in EnglishGranting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registrationCBIC
GST Notifications - June 2017 - Integrated Tax
Notification No. & Date of IssueView in EnglishSubjectSource
06/2017-Integrated Tax,dt. 28-06-2017View in EnglishSeeks to prescribe rate of interest under CGST Act, 2017CBIC
05/2017-Integrated Tax,dt. 28-06-2017View in EnglishSeeks to notify the number of HSN digits required on tax invoiceCBIC
04/2017-Integrated Tax,dt. 28-06-2017View in EnglishSeeks to notify IGST Rules, 2017CBIC
03/2017-Integrated Tax,dt. 28-06-2017View in EnglishSeeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017CBIC
02/2017-Integrated Tax,dt. 19-06-2017View in EnglishSeeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.CBIC
01/2017-Integrated Tax,dt. 19-06-2017View in EnglishSeeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017CBIC

Integrated Tax (Rate)

GST Notifications - March 2020 - Integrated Tax (Rate)
Notification No & Date of IssueView in EnglishSubjectSource
03/2020-Integrated Tax (Rate) ,dt. 25-03-2020View in EnglishSeeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goodsCBIC
02/2020-Integrated Tax (Rate) ,dt. 26-03-2020View in EnglishSeeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.CBIC
GST Notifications - February 2020 - Integrated Tax (Rate)
Notification Number & Date of IssueView in EnglishSubjectSource
01/2020-Integrated Tax (Rate) ,dt. 21-02-2020View in EnglishSeeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.CBIC
GST Notifications - December 2019 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
28/2019-Integrated Tax (Rate) ,dt. 31-12-2019View in EnglishTo 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.CBIC
27/2019-Integrated Tax (Rate) ,dt. 31-12-2019View in EnglishTo amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.CBIC
26/2019-Integrated Tax (Rate) ,dt. 30-12-2019View in EnglishSeeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.CBIC
GST Notification - November 2019 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
25/2019-Integrated Tax (Rate) ,dt. 22-11-2019View in EnglishSeeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017.CBIC
GST Notification - September 2019 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
24/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
23/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.CBIC
22/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
21/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
20/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
19/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
18/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks to exempt supply of goods for specified projects under FAO.CBIC
17/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
16/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
15/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
14/2019-Integrated Tax (Rate) ,dt. 30-09-2019View in EnglishSeeks 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.CBIC
GST Notification - July 2019 - Integrated Tax (Rate)
Notification No. & Date of Issue
View in EnglishSubject
Source
13/2019-Integrated Tax (Rate) ,dt. 31-07-2019View in Englishwhich seeks to exempt the hiring of Electric buses by local authorities from GST.CBIC
12/2019-Integrated Tax (Rate) ,dt. 31-07-2019View in Englishwhich seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.CBIC
GST Notification - June 2019 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
11/2019-Integrated Tax (Rate) ,dt. 29-06-2019View in EnglishSeeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.CBIC
10/2019-Integrated Tax (Rate) ,dt. 29-06-2019View in EnglishSeeks 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.CBIC
GST Notification - May 2019 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
09/2019-Integrated Tax (Rate) ,dt. 10-05-2019View in EnglishTo amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITCCBIC
GST Notification - March 2019 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
08/2019-Integrated Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.CBIC
07/2019-Integrated Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.CBIC
06/2019-Integrated Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.CBIC
05/2019-Integrated Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks to amend notification No. 10/2017- Integrated 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.CBIC
04/2019-Integrated Tax (Rate) ,dt. 29-03-2019View in EnglishSeeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.CBIC
03/2019-Integrated Tax (Rate) ,dt. 29-03-2019View in English

Corrigendum dt 30.08.19
Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.CBIC
GST Notification - February 2019 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
02/2019-Integrated Tax (Rate) ,dt. 04-02-2019View in EnglishSeeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.CBIC
GST Notification - January 2019 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
01/2019-Integrated Tax (Rate) ,dt. 29-01-2019View in EnglishSeeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST ActsCBIC
GST Notification - December 2018 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
31/2018-Integrated Tax (Rate) ,dt. 31-12-2018View in Englishseeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.CBIC
30/2018-Integrated Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks to amend notification No. 10/2017- Integrated 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.CBIC
29/2018-Integrated Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks to amend notification No. 9/2017- Integrated 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.CBIC
28/2018-Integrated Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.CBIC
27/2018-Integrated Tax (Rate) ,dt. 31-12-2018View in English

Corrigendum
seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.CBIC
26/2018-Integrated Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.CBIC
25/2018-Integrated Tax (Rate) ,dt. 31-12-2018View in EnglishSeeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.CBIC
GST Notification - September 2018 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
24/2018-Integrated Tax (Rate) ,dt. 20-09-2018View in EnglishSeeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.CBIC
GST Notification - August 2018 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
23/2018-Integrated Tax (Rate) ,dt. 06-08-2018View in EnglishSeeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.CBIC
GST Notification - July 2018 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
22/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018CBIC
21/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018CBIC
20/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018CBIC
19/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018CBIC
18/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.CBIC
17/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to amend notification No. 11/2017- Integrated 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 neither as a supply of good nor a service.CBIC
16/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to amend notification No. 10/2017- Integrated 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 Charge Mechanism (RCM).CBIC
15/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to amend notification No. 9/2017- Integrated 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.CBIC
14/2018-Integrated Tax (Rate) ,dt. 26-07-2018View in EnglishSeeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.CBIC
GST Notification - June 2018 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
13/2018-Integrated Tax (Rate) ,dt. 29-06-2018 View in EnglishSeeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.CBIC
GST Notification - May 2018 - Integrated Tax (Rate)
Notification No. & Date of Issue
View in EnglishSubjectSource
12/2018-Integrated Tax (Rate) ,dt. 28-05-2018View in EnglishSeeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).CBIC
GST Notification - March 2018 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
11/2018-Integrated Tax (Rate) ,dt. 23-03-2018View in EnglishSeeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.CBIC
GST Notification - January 2018 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
10/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in Englishseeks to amend Notification No.47/2017-IGST (Rate)CBIC
09/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in Englishseeks to amend Notification No.1/2017-IGST (Rate)CBIC
08/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in Englishseeks to amend Notification No.2/2017-IGST (Rate)CBIC
07/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in English

Corrigendum
seeks to amend Notification No.1/2017-IGST (Rate).CBIC
06/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007CBIC
05/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks to exempt Central Government’s share of Profit Petroleum from Integrated taxCBIC
04/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks 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.CBIC
03/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks to amend notification No. 10/2017- 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).CBIC
02/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks to amend notification No. 9/2017- Integrated 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.CBIC
01/2018-Integrated Tax (Rate) ,dt. 25-01-2018View in EnglishSeeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.CBIC
GST Notification - November 2017 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
50/2017-Integrated Tax (Rate) ,dt. 14-11-2017View in EnglishSeeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.CBIC
49/2017-Integrated Tax (Rate) ,dt. 14-11-2017View in EnglishSeeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.CBIC
48/2017-Integrated Tax (Rate) ,dt. 14-11-2017View in EnglishSeeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.CBIC
47/2017-Integrated Tax (Rate) ,dt. 14-11-2017View in Englishseeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.CBIC
46/2017-Integrated Tax (Rate) ,dt. 14-11-2017View in Englishseeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.CBIC
45/2017-Integrated Tax (Rate) ,dt. 14-11-2017View in Englishseeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.CBIC
44/2017-Integrated Tax (Rate) ,dt. 14-11-2017View in Englishseeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptionsCBIC
43/2017-Integrated Tax (Rate) ,dt. 14-11-2017View in Englishseeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.CBIC
GST Notification - October 2017 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
42/2017-Integrated Tax (Rate) ,dt. 27-10-2017View in EnglishSeeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR.CBIC
41/2017-Integrated Tax (Rate) ,dt. 23-10-2017View in EnglishSeeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.CBIC
40/2017-Integrated Tax (Rate) ,dt. 18-10-2017View in EnglishSeeks 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.CBIC
39/2017-Integrated Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 8/2017-Integrated Tax (Rate).CBIC
38/2017-Integrated Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to prescribe Integrated Tax rate on the leasing of motor vehicles.CBIC
37/2017-Integrated Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 4/2017-Integrated Tax (Rate).CBIC
36/2017-Integrated Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 2/2017-Integrated Tax (Rate).CBIC
35/2017-Integrated Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 1/2017-Integrated Tax (Rate).CBIC
34/2017-Integrated Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM.CBIC
33/2017-Integrated Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to amend notification No. 9/2017-IT(R) .CBIC
32/2017-Integrated Tax (Rate) ,dt. 13-10-2017View in EnglishSeeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.CBIC
GST Notification - September 2017 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
31/2017-Integrated Tax (Rate) ,dt. 29-09-2017View in EnglishExempting supply of services associated with transit cargo to Nepal and Bhutan.CBIC
30/2017-Integrated Tax (Rate) ,dt. 22-09-2017View in Englishseeks to exempt Skimmed milk powder, or concentrated milkCBIC
29/2017-Integrated Tax (Rate) ,dt. 22-09-2017View in EnglishSeeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.CBIC
28/2017-Integrated Tax (Rate) ,dt. 22-09-2017View in EnglishSeeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.CBIC
27/2017-Integrated Tax (Rate) ,dt. 22-09-2017View in EnglishSeeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.CBIC
26/2017-Integrated Tax (Rate) ,dt. 21-09-2017View in EnglishExempt certain supplies to NPCIL.CBIC
25/2017-Integrated Tax (Rate) ,dt. 21-09-2017View in EnglishSeeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.CBIC
24/2017-Integrated Tax (Rate) ,dt. 21-09-2017View in EnglishSeeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services.CBIC
GST Notification - August 2017 - Integrated Tax (Rate)
Notification No. & Date of Issue
View in EnglishSubjectSource
23/2017-Integrated Tax (Rate) ,dt. 22-08-2017View in EnglishSeeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.CBIC
22/2017-Integrated Tax (Rate) ,dt. 22-08-2017View in EnglishSeeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.CBIC
21/2017-Integrated Tax (Rate) ,dt. 22-08-2017View in EnglishSeeks to amend notification No. 09/2017-IT(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.CBIC
20/2017-Integrated Tax (Rate) ,dt. 22-08-2017View in EnglishSeeks to amend notification No. 08/2017-IT(R) to reduce IGST 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 IGST @ 12%CBIC
19/2017-Integrated Tax (Rate) ,dt. 18-08-2017View in EnglishSeeks to reduce IGST rate on specified parts of tractors from 28% to 18 %.CBIC
GST Notification - July 2017 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
18/2017-Integrated Tax (Rate) ,dt. 05-07-2017View in EnglishIGST exemption to SEZs on import of Services by a unit/developer in an SEZ

Notification 64/2017-Cus,dt. 05-07-2017 - IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ
CBIC
17/2017-Integrated Tax (Rate) ,dt. 05-07-2017View in EnglishRescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017CBIC
GST Notification - June 2017 - Integrated Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
16/2017-Integrated Tax (Rate) ,dt. 30-06-2017View in EnglishSeek 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%CBIC
15/2017-Integrated Tax (Rate) ,dt. 30-06-2017View in EnglishNotification for Exemption from Integrated Tax to SEZCBIC
14/2017-Integrated Tax (Rate) ,dt. 28-06-2017View in EnglishTo notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operatorCBIC
13/2017-Integrated Tax (Rate) ,dt. 28-06-2017View in EnglishTo 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 IGST ActCBIC
12/2017-Integrated Tax (Rate) ,dt. 28-06-2017View in EnglishTo notify the supplies not eligible for refund of unutilized ITC under IGST ActCBIC
11/2017-Integrated Tax (Rate) ,dt. 28-06-2017View in EnglishTo notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST ActCBIC
10/2017-Integrated Tax (Rate) ,dt. 28-06-2017View in English

Corrigendum
To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST ActCBIC
09/2017-Integrated Tax (Rate) ,dt. 28-06-2017View in EnglishTo notify the exemptions on supply of services under IGST ActCBIC
08/2017-Integrated Tax (Rate) ,dt. 28-06-2017View in English

Corrigendum dated 30-06-2017

Corrigendum dated 05-07-2017
To notify the rates for supply of services under IGST ActCBIC
07/2017-Integrated Tax (Rate),dt. 28-06-2017View in EnglishExemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)CBIC
06/2017-Integrated Tax (Rate),dt. 28-06-2017View in EnglishNotification prescribing refund of 50% of IGST on supplies to CSD under section 20CBIC
05/2017-Integrated Tax (Rate),dt. 28-06-2017View in EnglishSupplies of goods in respect of which no refund of unutilised input tax credit shall be allowedCBIC
04/2017-Integrated Tax (Rate),dt. 28-06-2017View in English

Corrigendum dated 30-06-2017
Reverse charge on certain specified supplies of goods under section 5 (3)CBIC
03/2017-Integrated Tax (Rate),dt. 28-06-2017View in EnglishIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.CBIC
02/2017-Integrated Tax (Rate),dt. 28-06-2017View in English

Corrigendum dated 12-07-2017

Corrigendum dated 27-07-2017
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.CBIC
01/2017-Integrated Tax (Rate),dt. 28-06-2017View in English

Corrigendum dated 30-06-2017

Corrigendum dated 12-07-2017

Corrigendum dated 27-07-2017
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.CBIC

Union Territory Tax

GST Notifications - April 2020 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
01/2020-Union Territory Tax,dt. 08-04-2020View in EnglishSeeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.CBIC
GST Notifications - March 2019 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource

02/2019-Union Territory Tax,dt. 07-03-2019
View in English

Corrigendum
To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.CBIC
GST Notifications - January 2019 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
01/2019-Union Territory Tax,dt. 29-01-2019View in EnglishSeeks to bring into force the UTGST (Amendment) Act, 2018CBIC
GST Notifications - October 2018 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
15/2018-Union Territory Tax,dt. 08-10-2018View in Englishseeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).CBIC
14/2018-Union Territory Tax,dt. 08-10-2018View in Englishseeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature).CBIC
GST Notifications - September 2018 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
13/2018-Union Territory Tax,dt. 28-09-2018View in Englishseeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies.CBIC
12/2018-Union Territory Tax,dt. 28-09-2018View in Englishseeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies.CBIC
GST Notifications - May 2018 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
11/2018-Union Territory Tax,dt. 21-05-2018View in EnglishNotifications regarding E-way bill in Union Territories (without legislature)CBIC
10/2018-Union Territory Tax,dt. 21-05-2018View in EnglishNotifications regarding E-way bill in Union Territories (without legislature)CBIC
09/2018-Union Territory Tax,dt. 18-05-2018View in English-CBIC
08/2018-Union Territory Tax,dt. 18-05-2018View in English-CBIC
07/2018-Union Territory Tax,dt. 18-05-2018View in English-CBIC
GST Notifications - March 2018 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
06/2018-Union Territory Tax,dt. 31-03-2018View in EnglishNotification regarding E-way Bill in Union Territory of Lakshadweep.CBIC
05/2018-Union Territory Tax,dt. 31-03-2018View in EnglishNotification regarding E-way Bill in Union Territory of Daman and Diu.CBIC
04/2018-Union Territory Tax,dt. 31-03-2018View in EnglishNotification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli.CBIC
03/2018-Union Territory Tax,dt. 31-03-2018View in EnglishNotification regarding E-way Bill in Union Territory of ChandigarhCBIC
02/2018-Union Territory Tax,dt. 31-03-2018View in EnglishNotification regarding E-way Bill in Union Territory of Andaman and Nicobar IslandsCBIC
GST Notifications - January 2018 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
01/2018-Union Territory Tax,dt. 01-01-2018View in EnglishUnion Territory Tax seeks to further amend notification No. 2/2017 - Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.CBIC
GST Notifications - October 2017 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
17/2017-Union Territory Tax,dt. 24-10-2017View in EnglishNotifications issued under CGST Act are extended to UTGST ActCBIC
16/2017-Union Territory Tax,dt. 13-10-2017View in EnglishSeeks to amend notification No. 2/2017-Union Territory Tax.CBIC
GST Notifications - June 2017 - Union Territory Tax
Notification No. & Date of IssueView in EnglishSubjectSource
15/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies Number of Digits of harmonised System of Nomenclature Code for LakshadweepCBIC
14/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies Number of Digits of harmonised System of Nomenclature Code for Daman & DiuCBIC
13/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar HaveliCBIC
12/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies Number of Digits of harmonised System of Nomenclature Code for ChandigarhCBIC
11/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar IslandsCBIC
10/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies Fixing of rate of interest per annumCBIC
09/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies UTGST (Lakshadweep )Rules, 2017CBIC
08/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies UTGST (Daman & Diu)Rules, 2017CBIC
07/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies UTGST (Dadra and Nagar Haveli)Rules, 2017CBIC
06/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies UTGST (Chandigarh )Rules, 2017CBIC
05/2017-Union Territory Tax,dt. 30-06-2017View in EnglishUTGST (Andaman & Nicobar Islands )Rules, 2017CBIC
04/2017-Union Territory Tax,dt. 30-06-2017View in EnglishNotifies www.gst.gov.in as the electronic portal for GSTCBIC
03/2017-Union Territory Tax,dt. 28-06-2017View in EnglishSeeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.CBIC
02/2017-Union Territory Tax,dt. 27-06-2017View in EnglishSeeks to notify the turnover limit for Composition Levy for UTGSTCBIC
01/2017-Union Territory Tax, dt. 21-06-2017View in EnglishNotifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force.CBIC

Union Territory Tax (Rate)

GST Notifications - March 2020 - Union Territory Tax (Rate)
Notification Number & Date of IssueView in EnglishSubjectSource
03/2020-Union Territory tax(rate), dt. 25-03-2020 View in EnglishSeeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods.
CBIC
02/2020-Union Territory tax(rate), dt. 26-03-2020 View in EnglishSeeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
CBIC
GST Notifications - February 2020 - Union Territory Tax (Rate)
Notification Number & Date of IssueView in EnglishSubjectSource
01/2020-Union Territory tax(rate), dt. 21-02-2020 View in EnglishSeeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.CBIC
GST Notifications - December 2019 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
29/2019-Union Territory tax(rate), dt. 30-12-2019View in EnglishTo amend notification No. 13/ 2017- Union Territory 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.CBIC
28/2019-Union Territory tax(rate), dt. 30-12-2019View in EnglishTo amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.CBIC
27/2019-Union Territory tax(rate), dt. 30-12-2019View in EnglishSeeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.CBIC
GST Notifications - November 2019 - Union Territory Tax (Rate)
Notification No. & Date of Issue
View in EnglishSubjectSource
26/2019-Union Territory tax(rate), dt. 22-11-2019View in EnglishSeeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017.CBIC
GST Notifications - September 2019 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in English
SubjectSource
25/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.CBIC
24/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.CBIC
23/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.CBIC
22/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.CBIC
21/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.CBIC
20/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.CBIC
19/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to exempt supply of goods for specified projects under FAO.CBIC
18/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.CBIC
17/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.CBIC
16/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes.CBIC
15/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No 2/2017- Union territory 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.CBIC
14/2019-Union Territory tax(rate), dt. 30-09-2019View in EnglishSeeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.CBIC
GST Notifications - July 2019 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
13/2019-Union Territory tax(rate), dt. 31-07-2019View in Englishwhich seeks to exempt the hiring of Electric buses by local authorities from GST.CBIC
12/2019-Union Territory tax(rate), dt. 31-07-2019View in Englishwhich seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.CBIC
GST Notifications - June 2019 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
11/2019-Union Territory tax(rate), dt. 29-06-2019View in EnglishSeeks 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.CBIC
GST Notifications - May 2019 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
10/2019-Union Territory tax(rate), dt. 10-05-2019View in EnglishSeeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITCCBIC
GST Notifications - March 2019 - Union Territory Tax (Rate)
Notification No. & Date of Issue
View in EnglishSubjectSource
09/2019-Union Territory tax(rate), dt. 29-03-2019View in EnglishSeeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).CBIC
08/2019-Union Territory tax(rate), dt. 29-03-2019View in EnglishSeeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.CBIC
07/2019-Union Territory tax(rate), dt. 29-03-2019View in EnglishSeeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.CBIC
06/2019-Union Territory tax(rate), dt. 29-03-2019 View in English Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.CBIC
05/2019-Union Territory tax(rate), dt. 29-03-2019View in EnglishSeeks to amend notification No. 13/2017- Union Territory 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.CBIC
04/2019-Union Territory tax(rate), dt. 29-03-2019View in EnglishSeeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.CBIC
03/2019-Union Territory tax(rate), dt. 29-03-2019View in English

Corrigendum

Corrigendum dt.30.08.19
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.CBIC
02/2019-Union Territory tax(rate), dt. 07-03-2019View in EnglishTo give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhsCBIC
GST Notifications - January 2019 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
01/2019-Union Territory tax(rate), dt. 29-01-2019View in EnglishSeeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST ActsCBIC
GST Notifications - December 2018 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
30/2018-Union Territory tax(rate), dt. 31-12-2018View in EnglishSeeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.CBIC
29/2018-Union Territory tax(rate), dt. 31-12-2018 View in EnglishSeeks to amend notification No. 13/2017- Union Territory 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.CBIC
28/2018-Union Territory tax(rate), dt. 31-12-2018View in EnglishSeeks to amend notification No. 12/2017- Union Territory 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.CBIC
27/2018-Union Territory tax(rate), dt. 31-12-2018View in EnglishSeeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.CBIC
26/2018-Union Territory tax(rate), dt. 31-12-2018View in English

Corrigendum
Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons.CBIC
25/2018-Union Territory tax(rate), dt. 31-12-2018View in EnglishSeeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.CBIC
24/2018-Union Territory tax(rate), dt. 31-12-2018View in EnglishSeeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.CBIC
GST Notifications - September 2018 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
23/2018-Union Territory tax(rate), dt. 20-09-2018View in EnglishSeeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017.CBIC
GST Notifications - August 2018 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
22/2018-Union Territory tax(rate), dt. 06-08-2018View in EnglishSeeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019.CBIC
GST Notifications - July 2018 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
21/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018CBIC
20/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018CBIC
19/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to amend Notification 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018CBIC
18/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018CBIC
17/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017.CBIC
16/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to amend notification No. 14/2017- Union Territory 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 neither as a supply of good nor a service.CBIC
15/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to amend notification No. 13/2017- Union Territory 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 Charge Mechanism (RCM).CBIC
14/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to amend notification No. 12/2017- Union Territory 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.CBIC
13/2018-Union Territory tax(rate), dt. 26-07-2018View in EnglishSeeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.CBIC
GST Notifications - June 2018 - Union Territory Tax (Rate)
    
GST Notifications - May 2018 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
11/2018-Union Territory tax(rate), dt. 28-05-2018View in EnglishSeeks to amend notification No. 04/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)CBIC
GST Notifications - March 2018 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
10/2018-Union Territory tax(rate), dt. 23-03-2018View in EnglishSeeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018.CBIC
GST Notifications - January 2018 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
09/2018-Union Territory tax(rate), dt. 25-01-2018 View in EnglishSeeks to amend Notification No.45/2017-UTGST (Rate).CBIC
08/2018-Union Territory tax(rate), dt. 25-01-2018View in EnglishSeeks to amend Notification No.1/2017-UTGST(Rate).CBIC
07/2018-Union Territory tax(rate), dt. 25-01-2018View in EnglishSeeks to amend Notification No.2/2017-UTGST (Rate).CBIC
06/2018-Union Territory tax(rate), dt. 25-01-2018View in English

Corrigendum
Seeks to amend Notification No.1/2017-UTGST (Rate).CBIC
05/2018-Union Territory tax(rate), dt. 25-01-2018View in EnglishSeeks to exempt Central Government’s share of Profit Petroleum from Union Territory TaxCBIC
04/2018-Union Territory tax(rate), dt. 25-01-2018View in EnglishSeeks 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.CBIC
03/2018-Union Territory tax(rate), dt. 25-01-2018View in EnglishSeeks 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).CBIC
02/2018-Union Territory tax(rate), dt. 25-01-2018View in EnglishSeeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.201.CBIC
01/2018-Union Territory tax(rate), dt. 25-01-2018View in EnglishSeeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.CBIC
GST Notifications - November 2017 - Union Territory Tax (Rate)
Notification No. & Date of Issue
View in English
SubjectSource
47/2017-Union Territory tax(rate), dt. 14-11-2017View in EnglishSeeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.CBIC
46/2017-Union Territory tax(rate), dt. 14-11-2017View in EnglishSeeks to amend notification No. 11/2017-UTT(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.CBIC
45/2017-Union Territory tax(rate), dt. 14-11-2017View in Englishseeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.CBIC
44/2017-Union Territory tax(rate), dt. 14-11-2017View in Englishseeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.CBIC
43/2017-Union Territory tax(rate), dt. 14-11-2017View in Englishseeks to amend notification no. 4/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.CBIC
42/2017-Union Territory tax(rate), dt. 14-11-2017View in Englishseeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptionsCBIC
41/2017-Union Territory tax(rate), dt. 14-11-2017View in Englishseeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.CBIC
GST Notifications - October 2017 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
40/2017-Union Territory tax(rate), dt. 23-10-2017View in EnglishSeeks to prescribe Union Territory 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.CBIC
39/2017-Union Territory tax(rate), dt. 18-10-2017View in EnglishSeeks 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.CBIC
38/2017-Union Territory tax(rate), dt. 13-10-2017View in EnglishSeeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017.CBIC
37/2017-Union Territory tax(rate), dt. 13-10-2017View in EnglishSeeks to prescribe Union Territory Tax rate on the leasing of motor vehicles.CBIC
36/2017-Union Territory tax(rate), dt. 13-10-2017View in EnglishSeeks to amend notification No. 4/2017-Union Territory Tax(Rate).CBIC
35/2017-Union Territory tax(rate), dt. 13-10-2017View in EnglishSeeks to amend notification No. 2/2017-Union Territory Tax(Rate).CBIC
34/2017-Union Territory tax(rate), dt. 13-10-2017View in EnglishSeeks to amend notification No. 1/2017-Union Territory Tax(Rate).CBIC
33/2017-Union Territory tax(rate), dt. 13-10-2017View in EnglishSeeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM.CBIC
32/2017-Union Territory tax(rate), dt. 13-10-2017View in EnglishSeeks to amend notification No. 12/2017-UTT(R).CBIC
31/2017-Union Territory tax(rate), dt. 13-10-2017View in EnglishSeeks to amend notification No. 11/2017-UTT(R).CBIC
GST Notifications - September 2017 - Union Territory Tax (Rate)
Notification No. & Date of IssueView in EnglishSubjectSource
30/2017-Union Territory tax(rate), dt. 29-09-2017View in EnglishExempting supply of services associated with transit cargo to Nepal and Bhutan.CBIC
29/2017-Union Territory tax(rate), dt. 22-09-2017View in EnglishSeeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.CBIC
28/2017-Union territory tax(rate), dt. 22-09-2017View in EnglishSeeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptionsCBIC
27/2017-Union Territory Tax (Rate), dt. 22-09-2017View in EnglishSeeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.CBIC
26/2017-Union Teritory tax(rate), dt. 21-09-2017View in EnglishExempt certain supplies to NPCIL.CBIC
25/2017-Union Territory Tax (Rate), dt. 21-09-2017View in EnglishSeeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.CBIC
24/2017-Union Territory Tax (Rate), dt. 21-09-2017View in EnglishSeeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services.CBIC

Compensation Cess

GST Notifications - January 2019 - Compensation Cess
Notification No. & Date of IssueView in EnglishSubjectSource
01/2019-Compensation Cess ,dt. 29-01-2019View in EnglishSeeks to bring into force the GST (Compensation to States) Amendment Act, 2018CBIC
GST Notifications - November 2018 - Compensation Cess
Notification No. & Date of IssueView in EnglishSubjectSource
01/2018-Compensation Cess ,dt. 14-11-2018View in EnglishNotification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax.CBIC
GST Notifications - June 2017 - Compensation Cess
Notification No. & Date of Issue
View in EnglishSubjectSource
01/2017-Compensation Cess ,dt. 28-06-2017View in EnglishSeeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into forceCBIC

Compensation Cess (Rate)

GST Notifications - September 2019 - Compensation Cess (Rate)
Notification No. & Date of Issue
View in EnglishSubjectSource
03/2019-Compensation Cess (Rate),dt. 30-09-2019View in EnglishSeeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.CBIC
02/2019-Compensation Cess (Rate),dt. 30-09-2019View in EnglishSeeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.CBIC