This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.Issued for earlier notification?No — issued independently under section 55.
This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.Issued for earlier notification?No — issued independently under section 55.
This notification grants full exemption from CGST on supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and on supplies by Unit Run Canteens to authorised customers. The exemption supports welfare-oriented defence supply chains.Issued for earlier notification?No — issued as an independent exemption notification.
This notification grants full exemption from CGST on supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and on supplies by Unit Run Canteens to authorised customers. The exemption supports welfare-oriented defence supply chains.Issued for earlier notification?No — issued as an independent exemption notification.
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.Issued for earlier notification?No — issued independently under section 11(1).
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.Issued for earlier notification?No — issued independently under section 11(1).
This notification exempts supplies received by deductors liable to deduct tax under section 51 of the CGST Act from unregistered suppliers from payment of CGST under reverse charge, subject to the condition that such deductor is not otherwise liable for registration.Issued for earlier notification?No — issued as a standalone exemption notification.
This notification exempts supplies received by deductors liable to deduct tax under section 51 of the CGST Act from unregistered suppliers from payment of CGST under reverse charge, subject to the condition that such deductor is not otherwise liable for registration.Issued for earlier notification?No — issued as a standalone exemption notification.
This notification exempts registered dealers engaged in buying and selling of second-hand goods, who pay tax on margin under Rule 32(5) of the CGST Rules, from reverse charge liability on inward supplies received from unregistered persons. The exemption facilitates smooth operation of the margin scheme.Issued for earlier notification?No — issued independently under section 11(1).
This notification exempts registered dealers engaged in buying and selling of second-hand goods, who pay tax on margin under Rule 32(5) of the CGST Rules, from reverse charge liability on inward supplies received from unregistered persons. The exemption facilitates smooth operation of the margin scheme.Issued for earlier notification?No — issued independently under section 11(1).
This notification exempts a wide range of services from GST, including charitable activities, pure services provided to Government or local authorities, transportation of passengers and goods in specified cases, services relating to education, healthcare, electricity transmission, financial services, insurance schemes, and renting of residential dwellings. The exemptions are subject to conditions specified against each entry.Issued for earlier notification?No — issued as a comprehensive exemption notification for services.
This notification exempts a wide range of services from GST, including charitable activities, pure services provided to Government or local authorities, transportation of passengers and goods in specified cases, services relating to education, healthcare, electricity transmission, financial services, insurance schemes, and renting of residential dwellings. The exemptions are subject to conditions specified against each entry.Issued for earlier notification?No — issued as a comprehensive exemption notification for services.
This notification specifies categories of services on which GST shall be paid by the recipient under reverse charge, including services provided by goods transport agencies, advocates, arbitral tribunals, directors to companies, insurance agents, sponsorship services, and specified services supplied by Government to business entities. It ensures tax collection at the recipient level for notified services.Issued for earlier notification?No — this is the principal RCM notification for services.
This notification specifies categories of services on which GST shall be paid by the recipient under reverse charge, including services provided by goods transport agencies, advocates, arbitral tribunals, directors to companies, insurance agents, sponsorship services, and specified services supplied by Government to business entities. It ensures tax collection at the recipient level for notified services.Issued for earlier notification?No — this is the principal RCM notification for services.
This notification declares that services by the Central Government, State Government or local authority in relation to functions entrusted to a Panchayat under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. This clarification keeps such sovereign functions outside the scope of GST.Issued for earlier notification?No — issued under section 7(2) of the CGST Act.
This notification declares that services by the Central Government, State Government or local authority in relation to functions entrusted to a Panchayat under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. This clarification keeps such sovereign functions outside the scope of GST.Issued for earlier notification?No — issued under section 7(2) of the CGST Act.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
