Notification No. 46/2017
Date: November 14, 2017
Subject: Amendment of GST rates and valuation provisions relating to services.
Description:
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising definitions and rate entries for works contract services, restaurant services and accommodation services. It clarifies valuation through declared tariff concept and restructures rate slabs for food and beverage services.
Issued for earlier notification?
Yes — amends Notification No. 11/2017–Central Tax (Rate).
Other Notifications
77/2019
Extends the due date for furnishing FORM GSTR-3B for November 2019. Applies to r...
Read More67/2020 Corrigendum 1
This corrigendum corrects clerical errors in Notification No. 67/2020–CT by om...
Read More80/2020
Extends the due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19....
Read More