Welcome -

 

CGST   IGST   SGST   UTGST   Cess   Central Excise   Customs   DGFT   SEZ
 
  Central Tax Rate (Tariff)   Central Tax (Non Tariff)   Ordinance / Act  
 

CGST Rate Notification

   

Notification No.01/2020-Central Tax (Rate), Dated 21st February, 2020

 

Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

Notification No.29/2019-Central Tax (Rate), Dated 31st December, 2019

 

To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

Notification No.28/2019-Central Tax (Rate), Dated 31st December, 2019

 

To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

Notification No.27/2019-Central Tax (Rate), Dated 30th December, 2019

 

Seeks 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.

Notification No.26/2019-Central Tax (Rate), Dated 22nd November, 2019

 

Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.

Notification No.25/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.

Notification No.24/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

Notification No.23/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks 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.

Notification No.22/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks 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.

Notification No.21/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks 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.

Notification No.20/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks 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.

Notification No.19/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks to exempt supply of goods for specified projects under FAO.

Notification No.18/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

Notification No.17/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks 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.

Notification No.16/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks 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.

Notification No.15/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks 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.

Notification No.14/2019-Central Tax (Rate), Dated 30th September, 2019

 

Seeks 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.

Notification No.13/2019-Central Tax (Rate), Dated 31st July, 2019

 

which seeks to exempt the hiring of Electric buses by local authorities from GST.

Notification No.13/2019-Central Tax (Rate), Dated 31st July, 2019

 

which seeks to exempt the hiring of Electric buses by local authorities from GST.

Notification No.12/2019-Central Tax (Rate), Dated 31st July, 2019

 

which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.

Notification No.11/2019-Central Tax (Rate), Dated 29th June, 2019

 

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

Notification No.10/2019-Central Tax (Rate), Dated 10th May, 2019

 

To 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 ITC.

Notification No.09/2019-Central Tax (Rate), Dated 29th March, 2019

 

Seeks 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).

Notification No.08/2019-Central Tax (Rate), Dated 29th March, 2019

 

Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

Notification No.07/2019-Central Tax (Rate), Dated 29th March, 2019

 

Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.

Notification No.06/2019-Central Tax (Rate), Dated 29th March, 2019

 

Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

Notification No.05/2019-Central Tax (Rate), Dated 29th March, 2019

 

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.

Notification No.04/2019-Central Tax (Rate), Dated 29th March, 2019

 

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.

Notification No.03/2019-Central Tax (Rate), Dated 29th March, 2019

 

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.

 

Corrigendum Dated 25th April, 2019

Notification No.02/2019-Central Tax (Rate), Dated 07th March, 2019

 

To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.

Notification No.01/2019-Central Tax (Rate), Dated 29th January, 2019

 

Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.

Notification No.30/2018-Central Tax (Rate), Dated 31st December, 2018

 

Seeks 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.

Notification No.29/2018-Central Tax (Rate), Dated 31st December, 2018

 

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Notification No.28/2018-Central Tax (Rate), Dated 31st December, 2018

 

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Notification No.27/2018-Central Tax (Rate), Dated 31st December, 2018

 

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Notification No.26/2018-Central Tax (Rate), Dated 31st December, 2018

 

seeks to exempt central tax on supply of gold by nominated agencies to registered persons.

Notification No.25/2018-Central Tax (Rate), Dated 31st December, 2018

 

Seeks 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.

Notification No.24/2018-Central Tax (Rate), Dated 31st December, 2018

 

Seeks 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.

Notification No.23/2018-Central Tax (Rate), Dated 20th September, 2018

 

Seeks 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.

Notification No.22/2018-Central Tax (Rate), Dated 06th August, 2018

 

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.

Notification No.21/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks 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 21.07.2018.

Notification No.20/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks 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 21.07.2018.

Notification No.19/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks 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 21.07.2018.

Notification No.18/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks 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 21.07.2018.

Notification No.17/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks 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.

Notification No.16/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks 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.

Notification No.15/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks 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).

Notification No.14/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

Notification No.13/2018-Central Tax (Rate), Dated 26th July, 2018

 

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

Notification No.12/2018-Central Tax (Rate), Dated 29th June, 2018

 

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.

Notification No.11/2018-Central Tax (Rate), Dated 28th May, 2018

 

Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).

Notification No.10/2018-Central Tax (Rate), Dated 23rd March, 2018

 

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.

Notification No.09/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to amend Notification No.45/2017-Central (Rate).

Notification No. 08/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to amend Notification No.1/2017-CGST (Rate).

Notification No.07/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to amend Notification No.2/2017-CGST (Rate).

Notification No.06/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to amend Notification No.1/2017-CGST (Rate).

Notification No. 05/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to exempt Central Government’s share of Profit Petroleum from Central tax.

Notification No.04/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.

Notification No.03/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

Notification No. 02/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

Notification No.01/2018-Central Tax (Rate), Dated 25th January, 2018

 

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

Notification No. 47/2017-Central Tax (Rate), Dated 14th November, 2017

 

Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

Notification No. 46/2017-Central Tax (Rate), Dated 14th November, 2017

 

Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

Notification No. 45/2017-Central Tax (Rate), Dated 14th November, 2017

 

Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

Notification No. 44/2017-Central Tax (Rate), Dated 14th November, 2017

 

Seeks to amend notification no. 5/2017- Central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of ITC on certain fabrics.

Notification No. 43/2017-Central Tax (Rate), Dated 14th November, 2017

 

Seeks to amend notification no. 4/2017- Central tax (rate) dated 28.06.2017 to give effect to GST council decision regarding reverse charge on raw cotton.

Notification No. 42/2017-Central Tax (Rate), Dated 14th November, 2017

 

Seeks to amend notification no. 2/2017- Central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions

Notification No. 41/2017-Central Tax (Rate), Dated 14th November, 2017

 

Seeks to amend notification no. 1/2017- Central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates.

Notification No. 40/2017-Central Tax (Rate), Dated 23rd October, 2017

 

Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

Notification No. 39/2017-Central Tax (Rate), Dated 18th October, 2017

 

Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.

Notification No. 38/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018

Notification No. 37/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to prescribe Central Tax rate on the leasing of motor vehicles.

Notification No. 36/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 4/2017-Central Tax (Rate).

Notification No. 35/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 2/2017-Central Tax (Rate).

Notification No. 34/2017-Central Tax (Rate), Dated 13th October, 2017

 

The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).

Notification No. 33/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.

Notification No. 32/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 12/2017-CT(R).

Notification No. 31/2017-Central Tax (Rate), Dated 13th October, 2017

 

Seeks to amend notification No. 11/2017-CT(R).

Notification No. 30/2017-Central Tax (Rate), Dated 29th September, 2017

 

Exempting supply of services associated with transit cargo to Nepal and Bhutan.

Notification No. 29/2017-Central Tax (Rate), Dated 22nd September, 2017

 

Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.

Notification No. 28/2017-Central Tax (Rate), Dated 22nd September, 2017

 

Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.

Notification No. 27/2017-Central Tax (Rate), Dated 22nd September, 2017

 

Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

Notification No. 26/2017-Central Tax (Rate), Dated 21st September, 2017

 

Exempt certain supplies to NPCIL.

Notification No. 25/2017-Central Tax (Rate), Dated 21st September, 2017

 

Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.

Notification No. 24/2017-Central Tax (Rate), Dated 21st September, 2017

 

Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.

Notification No. 23/2017-Central Tax (Rate), Dated 22nd August, 2017

 

Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.

Notification No. 22/2017-Central Tax (Rate), Dated 22nd August, 2017

 

Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.

Notification No. 21/2017-Central Tax (Rate), Dated 22nd August, 2017

 

Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

Notification No. 20/2017-Central Tax (Rate), Dated 22nd August, 2017

 

Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%

Notification No. 19/2017-Central Tax (Rate), Dated 18th August, 2017

 

Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %

Notification No. 18/2017-Central Tax (Rate), Dated 30th June, 2017

 

Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%

Notification No. 17/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator

Notification No. 16/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act

Notification No. 15/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify the supplies not eligible for refund of unutilized ITC under CGST Act

Notification No. 14/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act

Notification No. 13/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act

Notification No. 12/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify the exemptions on supply of services under CGST Act

Notification No. 11/2017-Central Tax (Rate), Dated 28th June, 2017

 

To notify the rates for supply of services under CGST Act

 

Annexure: Scheme of Classification of Services

Notification No. 10/2017-Central Tax (Rate), Dated 28th June, 2017

 

CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)

Notification No. 9/2017-Central Tax (Rate), Dated 28th June, 2017

 

Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)

Notification No.8/2017-Central Tax (Rate), Dated 28th June, 2017

 

CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)

Notification No.7/2017-Central Tax (Rate), Dated 28th June, 2017

 

Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD

Notification No. 6/2017-Central Tax (Rate), Dated 28th June, 2017

 

Refund of 50% of CGST on supplies to CSD under section 55

Notification No. 5/2017-Central Tax (Rate), Dated 28th June, 2017

 

Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)

Notification No. 4/2017-Central Tax (Rate), Dated 28th June, 2017

 

Reverse charge on certain specified supplies of goods under section 9 (3)

Notification No. 3/2017-Central Tax (Rate), Dated 28th June, 2017

 

2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)

Notification No. 2/2017-Central Tax (Rate), Dated 28th June, 2017

 

CGST exempt goods notified under section 11 (1)

 

Corrigendum Dated 27th July, 2017

 

Corrigendum Dated 12th July, 2017

Notification No. 1/2017-Central Tax (Rate), Dated 28th June, 2017

 

CGST Rate Schedule notified under section 9 (1)

 

Corrigendum Dated 27th July, 2017

 

Corrigendum Dated 12th July, 2017

 

Corrigendum Dated 30th June, 2017