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).
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).
This notification amends Notification No. 12/2017–Central Tax (Rate) by substituting the exemption relating to services by Fair Price Shops under the Public Distribution System and inserting a new exemption for services by way of admission to protected monuments.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by substituting the exemption relating to services by Fair Price Shops under the Public Distribution System and inserting a new exemption for services by way of admission to protected monuments.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification provides a concessional CGST rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to strict conditions relating to export within 90 days, documentation, registration with Export Promotion Councils and furnishing proof of export.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification provides a concessional CGST rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to strict conditions relating to export within 90 days, documentation, registration with Export Promotion Councils and furnishing proof of export.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification notifies a concessional CGST rate of 2.5% on specified food preparations supplied for free distribution to economically weaker sections under programmes approved by the Central or State Government. The concession is subject to certification and compliance conditions to ensure intended end-use.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification notifies a concessional CGST rate of 2.5% on specified food preparations supplied for free distribution to economically weaker sections under programmes approved by the Central or State Government. The concession is subject to certification and compliance conditions to ensure intended end-use.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rate entries and conditions for works contract services, transport of passengers, renting of motor vehicles, leasing of motor vehicles and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates and exemptions.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rate entries and conditions for works contract services, transport of passengers, renting of motor vehicles, leasing of motor vehicles and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates and exemptions.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as dried fruits, khakhra, namkeens, medicaments, e-waste, biomass briquettes, waste and scrap of plastics, rubber, paper and glass. It also rationalises rate schedules and conditions relating to branded goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as dried fruits, khakhra, namkeens, medicaments, e-waste, biomass briquettes, waste and scrap of plastics, rubber, paper and glass. It also rationalises rate schedules and conditions relating to branded goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by inserting exemption for duty credit scrips and supplies of goods by Government Entities to Government or local authorities against grants. It also inserts a definition of Government Entity and prescribes affidavit conditions for branded goods exemptions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by inserting exemption for duty credit scrips and supplies of goods by Government Entities to Government or local authorities against grants. It also inserts a definition of Government Entity and prescribes affidavit conditions for branded goods exemptions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
