CGST RATE NOTIFICATION

CGST RATE NOTIFICATION

Year 2019:

Notification No. & Date of IssueSubject
09/2019-Central Tax (Rate) ,dt. 29-03-2019Seeks 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).
08/2019-Central Tax (Rate) ,dt. 29-03-2019Seeks 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.
07/2019-Central Tax (Rate) ,dt. 29-03-2019Seeks 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
06/2019-Central Tax (Rate) ,dt. 29-03-2019Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019-Central Tax (Rate) ,dt. 29-03-2019Seeks 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.
04/2019-Central Tax (Rate) ,dt. 29-03-2019Seeks 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.
03/2019-Central Tax (Rate) ,dt. 29-03-2019Seeks 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.
02/2019-Central Tax (Rate) ,dt. 07-03-2019To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.
01/2019-Central Tax (Rate) ,dt. 29-01-2019Seeks 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 Acts

Year 2018:

Notification No. & Date of IssueSubject
30/2018-Central Tax (Rate) ,dt. 31-12-2018Seeks 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.
29/2018-Central Tax (Rate) ,dt. 31-12-2018Seeks 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.
28/2018-Central Tax (Rate) ,dt. 31-12-2018Seeks 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.
27/2018-Central Tax (Rate) ,dt. 31-12-2018Seeks 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.
26/2018-Central Tax (Rate) ,dt. 31-12-2018seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
25/2018-Central Tax (Rate) ,dt. 31-12-2018Seeks 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.
24/2018-Central Tax (Rate) ,dt. 31-12-2018Seeks 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.
23/2018-Central Tax (Rate) ,dt. 20-09-2018Seeks 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.
22/2018-Central Tax (Rate) ,dt. 06-08-2018Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
21/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
20/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
19/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
18/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
17/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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.
16/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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.
15/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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).
14/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
13/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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.
12/2018-Central Tax (Rate) ,dt. 29-06-2018Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
11/2018-Central Tax (Rate) ,dt. 28-05-2018Seeks 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)
10/2018-Central Tax (Rate) ,dt. 23-03-2018Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
09/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend Notification No.45/2017-Central (Rate)
08/2018-Central Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.1/2017-CGST (Rate)
07/2018-Central Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.2/2017-CGST (Rate).
06/2018-Central Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.1/2017-CGST (Rate).
05/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
04/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks 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.
03/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks 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).
02/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks 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.
01/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks 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.

Year 2017:

Notification No. & Date of IssueSubject
47/2017-Central Tax (Rate) ,dt. 14-11-2017Seeks 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.
46/2017-Central Tax (Rate) ,dt. 14-11-2017Seeks 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.
45/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
44/2017-Central Tax (Rate) ,dt. 14-11-2017seeks 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.
43/2017-Central Tax (Rate) ,dt. 14-11-2017seeks 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.
42/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
41/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
40/2017-Central Tax (Rate) ,dt. 23-10-2017Seeks 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.
39/2017-Central Tax (Rate) ,dt. 18-10-2017Seeks 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.
38/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018
37/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
36/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 4/2017-Central Tax (Rate).
35/2017-Central Tax (Rate) ,d\

t. 13-10-2017

Seeks to amend notification No. 2/2017-Central Tax (Rate).
34/2017-Central Tax (Rate) ,dt. 13-10-2017The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).
33/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
32/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 12/2017-CT(R).
31/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 11/2017-CT(R).
30/2017-Central Tax (Rate) ,dt. 29-09-2017aExempting supply of services associated with transit cargo to Nepal and Bhutan.
29/2017-Central Tax (Rate) ,dt. 22-09-2017Seeks 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.
28/2017-Central Tax (Rate) ,dt. 22-09-2017Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
27/2017-Central Tax (Rate) ,dt. 22-09-2017Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
26/2017-Central Tax (Rate) ,dt. 21-09-2017Exempt certain supplies to NPCIL.
25/2017-Central Tax (Rate) ,dt. 21-09-2017Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
24/2017-Central Tax (Rate) ,dt. 21-09-2017Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017-Central Tax (Rate) ,dt. 22-08-2017Seeks 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.
22/2017-Central Tax (Rate) ,dt. 22-08-2017Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017-Central Tax (Rate) ,dt. 22-08-2017Seeks 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.
20/2017-Central Tax (Rate) ,dt. 22-08-2017Seeks 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%
19/2017-Central Tax (Rate) ,dt. 18-08-2017Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
18/2017-Central Tax (Rate) ,dt. 30-06-2017Seek 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%
17/2017-Central Tax (Rate) ,dt. 28-06-2017To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017-Central Tax (Rate) ,dt. 28-06-2017To 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
15/2017-Central Tax (Rate) ,dt. 28-06-2017To notify the supplies not eligible for refund of unutilized ITC under CGST Act
14/2017-Central Tax (Rate) ,dt. 28-06-2017To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
13/2017-Central Tax (Rate) ,dt. 28-06-2017To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
12/2017-Central Tax (Rate), dt. 28-06-2017To notify the exemptions on supply of services under CGST Act
11/2017-Central Tax (Rate) ,dt. 28-06-2017To notify the rates for supply of services under CGST Act
10/2017-Central Tax (Rate),dt. 28-06-2017CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
09/2017-Central Tax (Rate),dt. 28-06-2017Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
08/2017-Central Tax (Rate),dt. 28-06-2017CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
07/2017-Central Tax (Rate),dt. 28-06-2017Exemption 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
06/2017-Central Tax (Rate),dt. 28-06-2017Refund of 50% of CGST on supplies to CSD under section 55
05/2017-Central Tax (Rate),dt. 28-06-2017Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
04/2017-Central Tax (Rate),dt. 28-06-2017Reverse charge on certain specified supplies of goods under section 9 (3)
03/2017-Central Tax (Rate),dt. 28-06-20172.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
02/2017-Central Tax (Rate),dt. 28-06-2017CGST exempt goods notified under section 11 (1)
01/2017-Central Tax (Rate),dt. 28-06-2017GST Rate Schedule notified under section 9 (1)