This notification specifies that refund of unutilised input tax credit shall not be allowed in respect of services falling under paragraph 5(b) of Schedule II of the CGST Act, i.e., construction of complex, building, civil structure or part thereof intended for sale. The restriction applies where tax is paid on inter-State supplies of such services.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies that refund of unutilised input tax credit shall not be allowed in respect of services falling under paragraph 5(b) of Schedule II of the CGST Act, i.e., construction of complex, building, civil structure or part thereof intended for sale. The restriction applies where tax is paid on inter-State supplies of such services.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies the United Nations, specified international organisations, foreign diplomatic missions, consular posts, diplomatic agents and career consular officers as eligible persons for claiming refund of IGST paid on inward supplies. The refund is subject to certification, reciprocity and usage conditions prescribed under section 55 of the CGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification specifies the United Nations, specified international organisations, foreign diplomatic missions, consular posts, diplomatic agents and career consular officers as eligible persons for claiming refund of IGST paid on inward supplies. The refund is subject to certification, reciprocity and usage conditions prescribed under section 55 of the CGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification notifies specified services—namely passenger transport services by radio-taxi, motorcab, maxicab or motorcycle, and accommodation services in hotels and similar establishments—on which IGST shall be paid by the electronic commerce operator. The liability applies where such services are supplied through an electronic platform.Issued for earlier notification?No — this is an independent reverse-charge-type liability notification.
This notification notifies specified services—namely passenger transport services by radio-taxi, motorcab, maxicab or motorcycle, and accommodation services in hotels and similar establishments—on which IGST shall be paid by the electronic commerce operator. The liability applies where such services are supplied through an electronic platform.Issued for earlier notification?No — this is an independent reverse-charge-type liability notification.
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
This notification prescribes the rate of tax and turnover limits for taxpayers opting for the composition scheme under section 10 of the CGST Act. It specifies applicable tax rates for manufacturers, traders and restaurant service providers, forming the statutory basis of the composition levy under GST.Amendment:Yes it has been amended through notification 5/2019, 1/2018
This notification prescribes the rate of tax and turnover limits for taxpayers opting for the composition scheme under section 10 of the CGST Act. It specifies applicable tax rates for manufacturers, traders and restaurant service providers, forming the statutory basis of the composition levy under GST.Amendment:Yes it has been amended through notification 5/2019, 1/2018
Amendments are made to rules 1, 10, 13, 19, 21, 22, 24 and 26 of the CGST Rules. Provisions relating to electronic verification, deemed registration, cancellation grounds and composition forms are revised. The amendments are applied retrospectively.Effective Date: 22nd June, 2017
Amendments are made to rules 1, 10, 13, 19, 21, 22, 24 and 26 of the CGST Rules. Provisions relating to electronic verification, deemed registration, cancellation grounds and composition forms are revised. The amendments are applied retrospectively.Effective Date: 22nd June, 2017
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration in respect of online information and database access or retrieval (OIDAR) services supplied by persons located in non-taxable territory to non-taxable online recipients in India. The notification also adopts statutory definitions of OIDAR services and non-taxable online recipient.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration in respect of online information and database access or retrieval (OIDAR) services supplied by persons located in non-taxable territory to non-taxable online recipients in India. The notification also adopts statutory definitions of OIDAR services and non-taxable online recipient.
