Important Keyword: GST Notification 01/2019, rescinded GST notification, Notification 08/2017 withdrawn, CGST rescission, GST law amendments 2019,
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[F.No.20/06/16/2018-GST (Pt. II)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
New Delhi, the 29th January, 2019
Notification No. 01/2019 – Central Tax (Rate): Seeks to rescind Notification No. 08/2017 - Central Tax (Rate), dated 28-June-2017
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, Hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 680 (E), dated the 28th June, 2017, except as respects things done or omitted to be done before such rescission.
2. This notification shall come into force with effect from the 1st day of February, 2019.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
Note: - The principal notification No. 8/2017- Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680 (E), dated the 28th June, 2017 and was last amended vide notification No. 22/2018-Central Tax (Rate), dated the 6th August, 2018, published vide number G.S.R. 743 (E), dated the 6th August, 2018.
📚 Frequently Asked Questions (FAQs): Notification No. 01/2019 - Central Tax (Rate)
Q1: What is Notification No. 01/2019 – Central Tax (Rate)?
Answer:
It is a GST notification that rescinds Notification No. 08/2017 – Central Tax (Rate) with effect from 1 February 2019, while protecting past actions taken under the rescinded notification.
Q2: From which date is Notification No. 08/2017 rescinded?
Answer:
Notification No. 08/2017 is rescinded from 1 February 2019.
Q3: What was Notification No. 08/2017 – Central Tax (Rate)?
Answer:
It was an early GST exemption notification issued on 28 June 2017, later amended multiple times, and finally withdrawn through Notification No. 01/2019.
Q4: Does rescission mean past exemptions become invalid?
Answer:
No ❌.
The notification clearly states “except as respects things done or omitted to be done before such rescission”, meaning past exemptions remain valid.
Q5: Why does the Government issue rescinding notifications?
Answer:
To:
Remove obsolete or redundant exemptions
Simplify GST law
Avoid confusion caused by overlapping notifications
Q6: Does this notification introduce any new GST rate or exemption?
Answer:
No ❌.
It only withdraws an existing notification and does not introduce any new rate or benefit.
Q7: Is any compliance action required due to this rescission?
Answer:
Generally, no immediate action is required. However:
Businesses must stop relying on Notification No. 08/2017 from 1 Feb 2019 onward.
👉 Review your GST applicability with Finodha GST Experts:
🔗 https://finodha.in/gst-compliance/
Q8: Can the department question transactions done before 1 Feb 2019?
Answer:
No ❌, provided those transactions were validly covered under Notification No. 08/2017 at that time.
Q9: How does this affect GST returns already filed?
Answer:
It does not affect GST returns or tax positions for periods prior to 1 February 2019.
Q10: Does this rescission apply across India?
Answer:
Yes ✅.
Corresponding SGST notifications were issued by States/UTs to maintain parity.
Q11: Is this rescission linked to GST Council recommendations?
Answer:
Yes ✅.
The notification was issued on the recommendations of the GST Council, as explicitly stated.
Q12: What happens if someone continues to claim exemption under Notification No. 08/2017 after 1 Feb 2019?
Answer:
Such claims would be invalid, and may lead to:
Tax demand
Interest under Section 50
Penalty under Sections 73/74
Q13: Can you explain with a simple example?
Answer:
📌 Example:
A service was exempt under Notification No. 08/2017 till 31 Jan 2019 → exemption valid.
The same service supplied on 5 Feb 2019 → exemption not available, GST applicable.
Q14: Is this notification relevant for audits?
Answer:
Yes ✅.
Auditors rely on rescission notifications to determine correct legal position for each tax period.
Q15: Who should pay special attention to Notification No. 01/2019?
Answer:
GST practitioners
Accountants handling old-period assessments
Businesses relying on legacy GST exemptions
👉 Stay audit-ready with Finodha GST Compliance:
🔗 https://finodha.in/gst-compliance/
Conclusion✅:
Notification No. 01/2019 – Central Tax (Rate) formally cleans up the GST law by rescinding Notification No. 08/2017, while safeguarding all past actions through a saving clause.
Download PDF: Notification No. 01/2019 - Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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