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GST > Central Tax (Rate) 2019 Notifications

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Notification No. 01/2019 – Central Tax (Rate): Seeks to rescind Notification No. 08/2017 – Central Tax (Rate), dated 28-June-2017

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,

Notification No. 2/2019 – Central Tax (Rate): To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year up to Rs 50 lakhs.

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 (1) of section 16 of the CGST Act, 2017 (12 of 2017)

Corrigendum to Notification No. 03/2019 – Central Tax

GST G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.03/2019- Central Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

Corrigendum to Notification No. 03/2019 – Central Tax

GST G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.3/2019- Central Tax (Rate), dated the 29th March, 2019, published in the Gazette of India,

Notification No. 03/2019 – 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 for real estate sector.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9 of the CGST Act, 2017 (12 of 2017), sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017), sub-section (5) of section 15 of the CGST Act, 2017 (12 of 2017), sub-section (1) of section 16 and section 148 of the CGST Act, 2017 (12 of 2017),

Notification No. 04/2019- 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 for real estate sector.

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, on being satisfied that it is necessary in the public interest so to do,

Notification No. 06/2019 – Central Tax (Rate): Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

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:-

Notification No. 07/2019 – Central Tax (Rate): 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.

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 9 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 08/2019 – Central Tax (Rate): 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.

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

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Notification No. 29/2019 – Central Tax (Rate): 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.

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,

Notification No. 28 /2019 – Central Tax (Rate): 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.

G.S.R……. (E).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the CGST Act, 2017

Notification No. 27/2019 – Central Tax (Rate): 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.

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

Notification No. 26/2019 – Central Tax (Rate): Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 22/2019 – Central Tax (Rate): 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.

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,

Notification No. 20/2019 – 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 GST Council in its 37th meeting held on 20.09.2019.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the CGST Act, 2017

Notification No.19/2019 – Central Tax (Rate): Seeks to exempt supply of goods for specified projects under FAO.

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,

Notification No. 2/2019 – Central Tax (Rate): To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year up to Rs 50 lakhs.

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 (1) of section 16 of the CGST Act, 2017 (12 of 2017)

Notification No. 01/2019 – Central Tax (Rate): Seeks to rescind Notification No. 08/2017 – Central Tax (Rate), dated 28-June-2017

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,

Notification No. 10/2019 – Central Tax (Rate): 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

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3)and (4) of section 9, sub-section (1) of section 11,sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the CGST Act, 2017

Notification No. 06/2019 – Central Tax (Rate): Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

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:-

Notification No. 28 /2019 – Central Tax (Rate): 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.

G.S.R……. (E).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the CGST Act, 2017

Notification No. 20/2019 – 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 GST Council in its 37th meeting held on 20.09.2019.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the CGST Act, 2017

Notification No.19/2019 – Central Tax (Rate): Seeks to exempt supply of goods for specified projects under FAO.

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,

Notification No. 03/2019 – 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 for real estate sector.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9 of the CGST Act, 2017 (12 of 2017), sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017), sub-section (5) of section 15 of the CGST Act, 2017 (12 of 2017), sub-section (1) of section 16 and section 148 of the CGST Act, 2017 (12 of 2017),

Notification No. 11 /2019 – Central Tax (Rate): Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

Notification No. 11 /2019 – Central Tax (Rate): Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

Important keyword: Section 55 CGST Act 2017, Notification No. 11 /2019 – Central Tax (Rate), F. No. 354/90/2019-TRU....

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