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Notification No. 1/2018 – Central Tax (Rate): 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.

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the CGST Act, 2017 (12 of 2017),

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Notification No. 2/2018 – Central Tax (Rate): 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.

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017), the Central Government,

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Notification No. 3/2018 – Central Tax (Rate): 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).

GSR……(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

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Notification No. 4/2018 – Central Tax (Rate): 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.

G.S.R   (E).- In exercise of the powers conferred by section 148 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :-

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Notification No. 3/2018 – Central Tax (Rate): 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).

Notification No. 3/2018 – Central Tax (Rate): 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).

Apr 6, 2024 | , , ,

Important Keyword: Section 9(3) CGST Act 2017, F. No. 354/13/2018- TRU, Notification No. 3/2018 - Central Tax (Rate),...

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