Central Tax Notifications (Rate)

Notification NumberDateDetails
03/2020 25-03-2020 Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
02/2020 26-03-2020 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
01/2020 21-02-2020 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.
29/2019 31-12-2019 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.
28/2019 31-12-2019 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.
27/2019 30-12-2019 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.
26/2019 22-11-2019 Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.
25/2019 30-09-2019 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.
24/2019 30-09-2019 Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
23/2019 30-09-2019 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.
22/2019 30-09-2019 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
21/2019 30-09-2019 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.
20/2019 30-09-2019 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.
19/2019 30-09-2019 Seeks to exempt supply of goods for specified projects under FAO.
18/2019 30-09-2019 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
17/2019 30-09-2019 Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018,
16/2019 30-09-2019 Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates
15/2019 30-09-2019 Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017
14/2019 30-09-2019 Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods.
13/2019 31-07-2019 which seeks to exempt the hiring of Electric buses by local authorities from GST.
12/2019 31-07-2019 which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .
11/2019 29-06-2019 Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters.
10/2019 10-05-2019 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
09/2019 29-03-2019 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).
08/2019 29-03-2019 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.
07/2019 29-03-2019 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.
06/2019 29-03-2019 Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019 29-03-2019 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.
04/2019 29-03-2019 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.
03/2019 29-03-2019 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.
02/2019 07-03-2019 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.
01/2019 29-01-2019 Seeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
30/2018 31-12-2018 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.
29/2018 31-12-2018 Seeks to amend notification No. 13/2017 Central Tax (Rate) so as to specify services to be taxed under RCM as recommended by GST Council in its 31st meeting held on 22.12.2018.
28/2018 31-12-2018 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.
27/2018 31-12-2018 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.
26/2018 31-12-2018 seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
25/2018 31-12-2018 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.
24/2018 31-12-2018 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.
23/2018 20-09-2018 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.
22/2018 06-08-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
21/2018 26-07-2018 Seeks to prescribe concessional CGST(R) on specified handicraft items, to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018
20/2018 26-07-2018 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 its 28th meeting held on 21.07.2018
19/2018 26-07-2018 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 its 28th meeting held on 21.07.2018
18/2018 26-07-2018 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 its 28th meeting held on 21.07.2018
17/2018 26-07-2018 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.
16/2018 26-07-2018 Seeks to amend notification No. 14/2017 Central Tax (R) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W.
15/2018 26-07-2018 Seeks to amend notification No. 13/2017 Central Tax (R) so as to specify services supplied by individual (DSAs) to banks/(NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
14/2018 26-07-2018 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
13/2018 26-07-2018 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.
12/2018 29-06-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
11/2018 28-05-2018 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)
10/2018 23-03-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
09/2018 25-01-2018 Seeks to amend Notification No.45/2017 Central (Rate)
08/2018 25-01-2018 seeks to amend Notification No.1/2017 CGST (Rate)
07/2018 25-01-2018 seeks to amend Notification No.2/2017 CGST (Rate).
06/2018 25-01-2018 seeks to amend Notification No.1/2017 CGST (Rate).
05/2018 25-01-2018 Seeks to exempt Central Governments share of Profit Petroleum from Central tax
04/2018 25-01-2018 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.
03/2018 25-01-2018 Seeks to amend notification No. 13/2017 Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory.
02/2018 25-01-2018 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.
01/2018 25-01-2018 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.
47/2017 14-11-2017 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.
46/2017 14-11-2017 Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants.
45/2017 14-11-2017 seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
44/2017 14-11-2017 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.
43/2017 14-11-2017 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.
42/2017 14-11-2017 seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
41/2017 14-11-2017 seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
40/2017 23-10-2017 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.
39/2017 18-10-2017 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
38/2017 13-10-2017 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018
37/2017 13-10-2017 Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
36/2017 13-10-2017 Seeks to amend notification No. 4/2017-Central Tax (Rate).
35/2017 13-10-2017 Seeks to amend notification No. 2/2017-Central Tax (Rate).
34/2017 13-10-2017 The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).
33/2017 13-10-2017 Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
32/2017 13-10-2017 Seeks to amend notification No. 12/2017-CT(R).
31/2017 13-10-2017 Seeks to amend notification No. 11/2017-CT(R).
30/2017 29-09-2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan.
29/2017 22-09-2017 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.
28/2017 22-09-2017 Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
27/2017 22-09-2017 Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
26/2017 21-09-2017 Exempt certain supplies to NPCIL.
25/2017 21-09-2017 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.
24/2017 21-09-2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017 22-08-2017 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.
22/2017 22-08-2017 Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017 22-08-2017 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.
20/2017 22-08-2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
19/2017 18-08-2017 Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
18/2017 30-06-2017 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%
17/2017 28-06-2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017 28-06-2017 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
15/2017 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act
14/2017 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
13/2017 28-06-2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
12/2017 28-06-2017 To notify the exemptions on supply of services under CGST Act
11/2017 28-06-2017 To notify the rates for supply of services under CGST Act
10/2017 28-06-2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
09/2017 28-06-2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
08/2017 28-06-2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
07/2017 28-06-2017 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
06/2017 28-06-2017 Refund of 50% of CGST on supplies to CSD under section 55
05/2017 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
04/2017 28-06-2017 Reverse charge on certain specified supplies of goods under section 9 (3)
03/2017 28-06-2017 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
02/2017 28-06-2017 CGST exempt goods notified under section 11 (1)
01/2017 28-06-2017 CGST Rate Schedule notified under section 9 (1)