Notification Central Goods and Services Tax (Rate) Notifications (CGST Tax) from 1st July 2017 till date on a Single Page (Updated on Weekly Intervals)


Financial Year: 2017


Year 2017    
Notification No Date Subject
01/2017 28-Jun-17 CGST Rate Schedule notified under section 9 (1)
02/2017 28-Jun-17 CGST exempt goods notified under section 11 (1)
03/2017 28-Jun-17 CGST Exempted on Goods notified under this notification
04/2017 28-Jun-17 Reverse charge on certain specified supplies of goods under section 9 (3)
05/2017 28-Jun-17 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
06/2017 28-Jun-17 Refund of 50% of CGST on supplies to CSD under section 55
07/2017 28-Jun-17 Exemption 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
08/2017 28-Jun-17 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
09/2017 28-Jun-17 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
10/2017 28-Jun-17 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
11/2017 28-Jun-17 To notify the rates for supply of services under CGST Act
12/2017 28-Jun-17 To notify the exemptions on supply of services under CGST Act
13/2017 28-Jun-17 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
14/2017 28-Jun-17 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
15/2017 28-Jun-17 To notify the supplies not eligible for refund of unutilized ITC under CGST Act
16/2017 28-Jun-17 To 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
17/2017 28-Jun-17 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
18/2017 30-Jun-17 Seek 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%
19/2017 18-Aug-17 Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
20/2017 22-Aug-17 Seeks 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%
21/2017 22-Aug-17 Seeks 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.
22/2017 22-Aug-17 Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
23/2017 22-Aug-17 Seeks 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.
24/2017 21-Sep-17 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
25/2017 21-Sep-17 Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
26/2017 21-Sep-17 Exempt certain supplies to NPCIL.
27/2017 22-Sep-17 Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
28/2017 22-Sep-17 Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
29/2017 22-Sep-17 Seeks 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.
30/2017 29-Sep-17 Exempting supply of services associated with transit cargo to Nepal and Bhutan.
31/2017 13-Oct-17 Seeks to amend notification No. 11/2017-CT(R).
32/2017 13-Oct-17 Seeks to amend notification No. 12/2017-CT(R).
33/2017 13-Oct-17 Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
34/2017 13-Oct-17 The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).
35/2017 13-Oct-17 Seeks to amend notification No. 2/2017-Central Tax (Rate).
36/2017 13-Oct-17 Seeks to amend notification No. 4/2017-Central Tax (Rate).
37/2017 13-Oct-17 Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
38/2017 13-Oct-17 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017
39/2017 18-Oct-17 Seeks 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.
40/2017 23-Oct-17 Seeks 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.
41/2017 14-Nov-17 seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
42/2017 14-Nov-17 seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
43/2017 14-Nov-17 seeks 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.
44/2017 14-Nov-17 seeks 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.
45/2017 14-Nov-17 seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
46/2017 14-Nov-17 Seeks 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.
47/2017 14-Nov-17 Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

 

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

 

Year 2019    
Notification No Date Subject
01/2019 29-Jan-19 Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
02/2019 07-Mar-19 To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.
03/2019 29-Mar-19 Seeks 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.
04/2019 29-Mar-19 Seeks 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.
05/2019 29-Mar-19 Seeks 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.
06/2019 29-Mar-19 Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
07/2019 29-Mar-19 Seeks 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.
08/2019 29-Mar-19 Seeks 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.
09/2019 29-Mar-19 Seeks 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).
10/2019 10-May-19 To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
11/2019 29-Jun-19 Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
12/2019 31-Jul-19 which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
13/2019 31-Jul-19 which seeks to exempt the hiring of Electric buses by local authorities from GST.
14/2019 30-Sep-19 Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
15/2019 30-Sep-19 Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
16/2019 30-Sep-19 Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.
17/2019 30-Sep-19 Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.
18/2019 30-Sep-19 Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
19/2019 30-Sep-19 Seeks to exempt supply of goods for specified projects under FAO.
20/2019 30-Sep-19 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
21/2019 30-Sep-19 Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
22/2019 30-Sep-19 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
23/2019 30-Sep-19 Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
24/2019 30-Sep-19 Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
25/2019 30-Sep-19 Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.
26/2019 22-Nov-19 Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.
27/2019 31-Dec-19 Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
28/2019 31-Dec-19 To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
29/2019 31-Dec-19 To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

 

Year 2020    
Notification No Date Subject
1/2020 21-Feb-20 Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
2/2020 26-Mar-20 Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
3/2020 25-Mar-20 Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
4/2020 30-Sep-20 Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
5/2020 16-Oct-20 To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

 

Year 2021                    

Notification No

Date                    Subject                                                                                                                          

1/2021

02-Jun-21

Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.   

2/2021

02-Jun-21

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

3/2021

02-Jun-21

Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

4/2021

14-Jun-21

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.

5/2021

14-Jun-21

Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021

6/2021

30-Sep-21

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.

7/2021

30-Sep-21

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.

8/2021

30-Sep-21

Seeks to amend notification No. 1/2017- Central Tax (Rate)

9/2021

30-Sep-21

Seeks to amend notification No. 2/2017- Central Tax (Rate)

10/2021

30-Sep-21

Seeks to amend notification No. 4/2017- Central Tax (Rate)

11/2021

30-Sep-21

Seeks to amend notification No. 39/2017- Central Tax (Rate)

12/2021

30-Sep-21

Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

13/2021

27-Oct-21

Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.

14/2021

18-Nov-21

Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2021

15/2021

18-Nov-21

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017

16/2021

18-Nov-21

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

17/2021

18-Nov-21

Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017

18/2021

28-Nov-21

Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.

19/2021

28-Nov-21

Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.

20/2021

28-Nov-21

Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018.

21/2021

31-Dec-21

Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.

22/2021

31-Dec-21

Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.

 

 

Year 2022    
Notification No Date        Subject

1/2022

  31-Mar-22

Seeks to amend notification No. 1/2017-Central Tax (Rate)

2/2022

31-Mar-22

Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC

3/2022

13-Jul-22

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017

4/2022

13-Jul-22

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

5/2022

13-Jul-22

Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017

6/2022

13-Jul-22

Seeks to amend notification No. 1/2017- Central Tax (Rate)

Frequently asked questions on Pre Packaged & Labelled Commodities

7/2022

13-Jul-22

Seeks to amend notification No. 2/2017- Central Tax (Rate)

8/2022

13-Jul-22

Seeks to amend notification No. 3/2017- Central Tax (Rate)

9/2022

13-Jul-22

Seeks to amend notification No. 5/2017- Central Tax (Rate)

10/2022

13-Jul-22

Seeks to amend notification No. 2/2022- Central Tax (Rate)

11/2022

13-Jul-22

Rescinds notification No. 45/2017- Central Tax (Rate)

12/2022

30-Dec-22

  Seeks to amend notification No. 1/2017- Central Tax (Rate)

13/2022

30-Dec-22

Seeks to amend notification No. 2/2017- Central Tax (Rate)

14/2022

30-Dec-22

Seeks to amend notification No. 4/2017- Central Tax (Rate) 

15/2022

30-Dec-22

Seeks to amend notification No. 12/2017- Central Tax (Rate)

 

 

Year 2023                                                                                                             
Notification No Date              Subje

01/2023

28-Feb-23 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

02/2023

28-Feb-23 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

03-2023

28-Feb-23

Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017

04/2023

28-Feb-23 Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.

05/2023

09-May-23

Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.

 

 

 

 

Thanks & Regards

CA Rahul Gupta