Notifications issued by CBEC in relation to CGST, IGST and UTGST

Notification No. and Date of Issue Subject HTML Link
CGST
01/2017-Central Tax,dt. 19-06-2017 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn_1_central-tax-english.pdf
02/2017-Central Tax,dt. 19-06-2017 Notifying Jurisdiction of Central Excise Officers. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-2-central-tax-english.pdf
03/2017-Central Tax,dt. 19-06-2017 Notifying the CGST Rules, 2017 on registration and composition levy. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-3-central-tax-english.pdf
04/2017-Central Tax,dt. 19-06-2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-4-central-tax-english.pdf
05/2017-Central Tax,dt. 19-06-2017 Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-5-central-tax-english.pdf
06/2017-Central Tax,dt. 19-06-2017 Modes of verification under CGST Rules, 2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-6-central-tax-english.pdf
07/2017-Central Tax,dt. 27-06-2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-7-central-tax-english.pdf
08/2017-Central Tax,dt. 27-06-2017 Seeks to to notify the turnover limit for Composition Levy for CGST. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-8-central-tax-english.pdf
9/2017 – Central Tax, dt. 28-06-2017 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 01.07.2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-9-central-tax-english.pdf
10 /2017 – Central Tax, dt. 28-06-2017 Notifying the CGST Rules, 2017 on valuation, Input Tax Credit, Tax Invoice, Credit and Debit Notes,Accounts and Records, Returns, Payment of Tax, Refund, Assessment and Audit,Advance Ruling, Appeals and Revision, Transitional Provisions, Anti-Profiteering, E-way Rules. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-10-central-tax-english.pdf
 11/2017 – Central Tax, dt. 28-06-2017 Notification No. 11/2017- Central Tax amending Notification No. 6/2017- Central Tax has been issued. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-11-central-tax-english.pdf
12/2017– Central Tax, dt. 28-06-2017 Notifies the number of digits of Harmonised System of Nomenclature (HSN) Codes to be mentioned on invoice. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-12-central-tax-english.pdf
13/2017– Central Tax, dt. 28-06-2017 Notifies the rate of interest per annum under section Sub-section (1) of section 50, sub-section (3) of section 50,sub-section (12) of section 54, section 56, and proviso to section 56. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-13-central-tax-english.pdf
14/2017 – Central Tax dt. 1-07-2017 Notifying appointment of Officers. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-14-central-tax-english.pdf
15/2017 – Central Tax dt. 1-07-2017 Notifying the CGST Rules, 2017 on Inspection, Search and Seizure, Demands and Recovery, Offences and Penalties. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-15-central-tax-english.pdf
 16/2017 – Central Tax dt. 7-7-2017   Notifying the conditions and safeguards for the registered person who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-16-central-tax-english.pdf
17/2017-Central Tax, dt. 27-07-2017 Notification seeks to amend the CGST Rules, 2017. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-17-central-tax-english.pdf
18/2017-Central Tax, dt. 08-08-2017 Notification seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-18-central-tax-english.pdf
19/2017-Central Tax, dt. 08-08-2017 Notification seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-19-central-tax-english.pdf
20/2017-Central Tax, dt. 08-08-2017 Notification seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-20-central-tax-english.pdf
21/2017-Central Tax, dt. 08-08-2017 Notification seeks to introduce date for filing of GSTR-3B for months of July and August. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-21-central-tax-english.pdf
22/2017-Central Tax,dt. 17-08-2017 Notification seeks to amend the CGST Rules, 2017. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-22-central-tax-english.pdf
23/2017-Central Tax,dt. 17-08-2017 Notification Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-23-central-tax-english.pdf
24/2017 – Central Tax, dt. 21-08-2017 Notification seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-24-central-tax-english.pdf
25/2017-Central Tax,dt. 28-08-2017 Notification seeks to extend time period for filing of details in FORM GSTR-5A for month of July http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-25-central-tax-english.pdf
26/2017-Central Tax,dt. 28-08-2017 Notification seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-26-central-tax-english.pdf
27/2017-Central Tax,dt. 30-08-2017  Notification seeks to further amend the CGST Rules, 2017 http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-27-central-tax-english.pdf
28/2017-Central Tax,dt. 01-09-2017 Notification seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-28-central-tax-english.pdf
29/2017-Central Tax,dt. 05-09-2017 Notification seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-29-central-tax-english.pdf
CGST RATES
 1/2017-Central Tax (Rate), dt. 28-06-2017  Notifies the rate of the central tax. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-CGST-rate-Schedule.pdf
 2/2017-Central Tax (Rate), dt. 28-06-2017  Notifies exemptions in intra-State supplies of goods. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-CGST-exemption.pdf
 3/2017-Central Tax (Rate), dt. 28-06-2017 Notifies exemptions in intra-State supplies of goods. http://www.cbec.gov.in/htdocs-cbec/gst/25-Schedule-for-conditional-CGST-exemption.pdf
 4/2017-Central Tax (Rate), dt. 28-06-2017 Notifies central tax shall be paid on reverse charge basis by the recipient of the intra-state supply. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-reverse-charge-CGST.pdf
 5/2017-Central Tax (Rate), dt. 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3). http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-restriction-of-ITC-CGST.pdf
6/2017-Central Tax (Rate), dt. 28-06-2017 Refund of 50% of CGST on supplies to CSD under section 55. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-under-section-55-for-CSD.pdf
7/2017-Central Tax (Rate), dt. 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. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-refund-to-CSD-CGST.pdf
8/2017-Central Tax (Rate), dt. 28-06-2017 Exempts intra-state supplies of goods or services or both received by registered person from any unregistered supplier where such aggregate value does not exceed Rs. 5,000 in a day. http://www.cbec.gov.in/htdocs-cbec/gst/Exemption-from-reverse-charge-upto-Rs5000-per-day-CGST.pdf
9/2017-Central Tax (Rate), dt. 28-06-2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1). http://www.cbec.gov.in/htdocs-cbec/gst/Exemption-from-TDS-CGST.pdf
10/2017-Central Tax (Rate), dt. 28-06-2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1). http://www.cbec.gov.in/htdocs-cbec/gst/Margin-Scheme-Notification-CGST.pdf
11/2017-Central Tax (Rate), dt. 28-06-2017 To notify the rates for supply of services under CGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification11-CGST.pdf
12/2017-Central Tax (Rate), dt. 28-06-2017 To notify the exemptions on supply of services under CGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification12-CGST.pdf
13/2017-Central Tax (Rate), dt. 28-06-2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification13-CGST.pdf
14/2017-Central Tax (Rate), dt. 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. http://www.cbec.gov.in/htdocs-cbec/gst/Notification14-CGST.pdf
15/2017-Central Tax (Rate), dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification15-CGST.pdf
16/2017-Central Tax (Rate), dt. 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. http://www.cbec.gov.in/htdocs-cbec/gst/Notifications16-CGST.pdf
17/2017-Central Tax (Rate), dt. 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. http://www.cbec.gov.in/htdocs-cbec/gst/Notification17-CGST.pdf
18/2017-Central Tax (Rate), dt. 28-06-2017 Notification 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%. http://www.cbec.gov.in/htdocs-cbec/gst/Notification18-CGST.pdf
19/2017-Central Tax (Rate) ,dt. 18-08-2017 Notification seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %. http://203.200.100.13/resources//htdocs-cbec/gst/Notification19-CGST.pdf
20/2017-Central Tax (Rate) ,dt. 22-08-2017 Notification 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%. http://203.200.100.13/resources//htdocs-cbec/gst/Notification20-CGST.pdf
21/2017-Central Tax (Rate) ,dt. 22-08-2017 Notification 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. http://203.200.100.13/resources//htdocs-cbec/gst/Notification21-CGST.pdf
22/2017-Central Tax (Rate) ,dt. 22-08-2017 Notification seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. http://203.200.100.13/resources//htdocs-cbec/gst/Notification22-CGST.pdf
23/2017-Central Tax (Rate) ,dt. 22-08-2017 Notification 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. http://203.200.100.13/resources//htdocs-cbec/gst/Notification23-CGST.pdf
IGST
01/2017-Integrated Tax,dt. 19-06-2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-integrated-tax-english.pdf
02/2017-Integrated Tax,dt. 19-06-2017 Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-2-integrated-tax-english.pdf
03/2017-Integrated Tax,dt. 28-06-2017 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-3-integrated-tax-english.pdf
04/2017-Integrated Tax,dt. 28-06-2017 Seeks to notify IGST Rules, 2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-4-igst-tax-english.pdf
05/2017-Integrated Tax,dt. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-5-igst-tax-english.pdf
06/2017-Integrated Tax,dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-6-igst-tax-english.pdf
IGST RATES
01/2017-Integrated Tax (Rate),dt. 28-06-2017 Notifies the rate of the integrated tax. http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20IGST%20rate%20Schedule-1.pdf
02/2017-Integrated Tax (Rate),dt. 28-06-2017 Notifies the rate of the integrated tax. http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20IGST%20exemption-2.pdf
03/2017-Integrated Tax (Rate),dt. 28-06-2017 Notifies the rate of the integrated tax. http://www.cbec.gov.in/htdocs-cbec/gst/Schedule%20for%20conditional%20IGST%20exemption-3.pdf
04/2017-Integrated Tax (Rate),dt. 28-06-2017 Reverse charge on certain specified supplies of goods under section 5 (3). http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20reverse%20charge%20IGST-4.pdf
05/2017-Integrated Tax (Rate),dt. 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed. http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20restriction%20of%20ITC%20IGST-5.pdf
06/2017-Integrated Tax (Rate),dt. 28-06-2017 Notification prescribing refund of 50% of IGST on supplies to CSD under section 20. http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20refund%20to%20CSD%20section%2055-6.pdf
07/2017-Integrated Tax (Rate),dt. 28-06-2017 Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1). http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20refund%20to%20CSD%20IGST-7.pdf
08/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the rates for supply of services under IGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification8-IGST.pdf
09/2017-Integrated Tax (Rate) ,dt. 28-06-2017 To notify the exemptions on supply of services under IGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification9-IGST.pdf
10/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification10-IGST.pdf
11/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification11-IGST.pdf
12/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification12-IGST.pdf
13/2017-Integrated Tax (Rate),dt. 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 IGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Notification13-IGST.pdf
14/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator. http://www.cbec.gov.in/htdocs-cbec/gst/Notification14-IGST.pdf
15/2017-Integrated Tax (Rate) ,dt. 30-06-2017 Notification for Exemption from Integrated Tax to SEZ. http://www.cbec.gov.in/htdocs-cbec/gst/Notification15-IGST-rate.pdf
16/2017-Integrated Tax (Rate) ,dt. 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%. http://www.cbec.gov.in/htdocs-cbec/gst/Notification16-IGST-rate.pdf
17/2017-Integrated Tax (Rate) ,dt. 05-07-2017 Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017. http://www.cbec.gov.in/htdocs-cbec/gst/Notification17-IGST-rate.pdf
18/2017-Integrated Tax (Rate) ,dt. 05-07-2017 IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ. http://www.cbec.gov.in/htdocs-cbec/gst/notification18-igst-rate.pdf
19/2017-Integrated Tax (Rate) ,dt. 18-08-2017 Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %. http://203.200.100.13/resources//htdocs-cbec/gst/Notification19-IGST-rate.pdf
20/2017-Integrated Tax (Rate) ,dt. 22-08-2017 Seeks to amend notification No. 08/2017-IT(R) to reduce IGST 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 IGST @ 12%. http://203.200.100.13/resources//htdocs-cbec/gst/Notification20-IGST-rate.pdf
21/2017-Integrated Tax (Rate), dt. 22-08-2017 Seeks to amend notification No. 09/2017-IT(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. http://203.200.100.13/resources//htdocs-cbec/gst/Notification21-IGST-rate.pdf
22/2017-Integrated Tax (Rate), dt. 22-08-2017 Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP. http://203.200.100.13/resources//htdocs-cbec/gst/Notification22-IGST-rate.pdf
23/2017-Integrated Tax (Rate), dt. 22-08-2017 Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. http://203.200.100.13/resources//htdocs-cbec/gst/Notification23-IGST-rate.pdf
                                                                  UTGST
01/2017-Union Territory Tax, dated 21st June, 2017 Seeks to appoint 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 of the said Act shall come into force. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-UTGST-hindi.pdf
02/2017-Union Territory Tax,dt. 27-06-2017 Seeks to notify the turnover limit for Composition Levy for UTGST. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-2-UTGST-english.pdf
03/2017-Union Territory Tax,dt. 28-06-2017 Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-3-UTGST-english.pdf
UTGST RATES
01/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST Rate Schedule notified under section 7 (1). http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-UTGST-rate-english.pdf
02/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST exempt goods notified under section 8 (1). http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-2-UTGST-rate-english.pdf
03/2017-Union Territory Tax (Rate),dt. 28-06-2017 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1). http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-3-UTGST-rate-english.pdf
04/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-4-UTGST-rate-english.pdf
05/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-5-UTGST-rate-english.pdf
06/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-6-UTGST-rate-english.pdf
07/2017-Union Territory Tax (Rate),dt. 28-06-2017 Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-7-UTGST-rate-english.pdf
08/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1). http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-8-UTGST-rate-english.pdf
09/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1). http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-9-UTGST-rate-english.pdf
10/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1). http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-10-UTGST-rate-english.pdf
11/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the rates for supply of services under UTGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Rate%20Notification%20-%20UTGST.pdf
12/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the exemptions on supply of services under UTGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Mega%20UTGST.pdf
13/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Reverse%20Charge%20-%20UTGST.pdf
14/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Neither%20Good%20Nor%20Supply%20243G%20-%20UTGST.pdf
15/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/No%20refund%20of%20overflow%20ITC%20for%20construction%20-%20UTGST.pdf
16/2017-Union Territory Tax (Rate),dt. 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 UTGST Act. http://www.cbec.gov.in/htdocs-cbec/gst/Refund%20to%20specialised%20Agency%20UN,%20diplomatic%20mission%20etc%20-%20UTGST.pdf
17/2017-Union Territory Tax (Rate),dt. 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. http://www.cbec.gov.in/htdocs-cbec/gst/ECO%20Notification%20-%20UTGST.pdf
18/2017-Union Territory Tax (Rate),dt. 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%. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-18-UTGST-rate-english.pdf
19/2017-Union Territory Tax (Rate), dt. 18-08-2017 Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-19-UTGST-rate-english.pdf
20/2017-Union Territory Tax (Rate), dt. 22-08-2017 Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST 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 UTGST @ 6%. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-20-UTGST-rate-english.pdf
21/2017-Union Territory Tax (Rate), dt. 22-08-201 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. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-21-UTGST-rate-english.pdf
22/2017-Union Territory Tax (Rate), dt. 22-08-2017 Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-22-UTGST-rate-english.pdf
23/2017-Union Territory Tax (Rate), dt. 22-08-2017 Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-23-UTGST-rate-english.pdf
Compensation Cess
01/2017-Compensation Cess, dt. 28-06-2017  Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-compensation-english.pdf
Compensation Cess (Rate)
01/2017-Compensation Cess (Rate), dt. 28-06-2017 Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-compensation-cess-english.pdf
02/2017-Compensation Cess (Rate), dt. 28-06-2017 To notify the rates of compensation cess on supply of specified services. http://www.cbec.gov.in/htdocs-cbec/gst/GST-Compensation-Cess-Notification.pdf
03/2017-Compensation Cess (Rate),dt. 18-07-2017 Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017. http://203.200.100.13/resources//htdocs-cbec/gst/notfctn-3-gst-tax-compensation-english.pdf
04/2017-Compensation Cess (Rate),dt. 20-07-2017 Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act. http://203.200.100.13/resources//htdocs-cbec/gst/notification04-compensation-cess-rate.pdf

 

Categories: GST