- CGST Notifications
Following Notifications have been issued under CGST:
| Notification No. | Date | Particulars |
| 07/2017-Central Tax,dt. 27-06-2017 | June 27, 2017 | Changes in CGST Rules, 2017 |
| 08/2017-Central Tax,dt. 27-06-2017 | June 27, 2017 | Seeks to notify the turnover limit for Composition Levy for CGST |
| 09/2017-Central Tax,dt. 28-06-2017 | June 28, 2017 | Seeks to bring into force section 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the CGST Act. |
| 10/2017-Central Tax,dt. 28-06-2017 | June 28, 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 |
| 11/2017-Central Tax,dt. 28-06-2017 | June 28, 2017 | Inter-alia “Electronic verification code generated through net banking login on the common portal” and “Electronic verification code generated on the common portal” shall be used for verification of various documents, instead of Bank Account based OTP as notified vide notification no. 6/2017 |
| 12/2017-Central Tax,dt. 28-06-2017 | June 28, 2017 | · 4 digits HSN to be furnished in Tax Invoice for registered person having Turnover of more than 5 crore
· 2 digits HSN to be furnished in Tax Invoice for registered person having Turnover of more than 1.5 crore and upto 5 crore · For others HSN not required to be furnished in tax invoice
|
| 13/2017-Central Tax,dt. 28-06-2017 | June 28, 2017 | · Rate of interest in case of ‘non-payment of tax amount’ is 18%
· Rate of interest in case of ‘excess claim of input tax credit’ or ‘undue or excess reduction in output tax liability’ is 24% · Rate of Interest in case of refund of tax is 6% · Rate of Interest on delayed refund of tax is 6% · Rate of interest in case, claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court but has not been refunded within 60 days is 9%
|
- CGST (Rate) Notifications
Following Notifications have been issued under CGST (Rate):
| Notification No. | Date | Particulars |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | Schedule wise rate has been provided:
(i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV, (v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | CGST exempt goods notified under section 11 (1) |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | Reverse charge on certain specified supplies of goods |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | Refund of 50% of CGST paid on all Inward supplies by a Canteen Stores Department (CSD), under the Ministry of Defence |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 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 |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | CGST exemption from payment of tax, if Intra state purchase from all unregistered dealer is upto Rs.5000 per day |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | CGST exemption from payment of tax, if Intra state purchases are made by a deductor u/s 51 from unregistered dealer. |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | June 28, 2017 | CGST exemption from payment of tax, if intra-State purchases are made by registered
Person, dealing in buying and selling of second hand goods from unregistered person. |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Rate of tax on services under CGST act has been notified |
| 12/2017-Central Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | List of services exempted from tax on supply of services under CGST Act |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Notification of category of services on which tax will be payable under reverse charge mechanism under CGST Act |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | “Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution” undertaken by Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Taxes paid on Supplies of services relating to construction of a complex, building, civil structure or part thereof shall not be eligible for refund of unutilized ITC under CGST Act |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | 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 |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | category of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator:
i. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle; ii. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes |
- IGST Notifications
Following Notifications have been issued under IGST:
| Notification No. | Date | Particulars |
| 03/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | Seeks to bring into force sections 4 to 13, 16 to 19, 21 and 23 to 25 of the IGST Act, 2017 w.e.f 01.07.2017 |
| 04/2017-Integrated Tax,dt. 28-06-2017
|
June 28, 2017 | Seeks to notify IGST Rules, 2017, whereunder rules of CGST Rules, 2017 shall apply for carrying out the provisions specified in section 20 of the IGST Act, 2017 |
| 05/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | · 4 digits HSN to be furnished in Tax Invoice for registered person having Turnover of more than 5 crore
· 2 digits HSN to be furnished in Tax Invoice for registered person having Turnover of more than 1 crore and upto 5 crore · For others HSN not required to be furnished in tax invoice
|
| 06/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | · Rate of interest in case of ‘non-payment of tax amount’ is 18%
· Rate of interest in case of ‘excess claim of input tax credit’ or ‘undue or excess reduction in output tax liability’ is 24% · Rate of Interest in case of refund of tax is 6% · Rate of Interest on delayed refund of tax is 6% · Rate of interest in case, claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court but has not been refunded within 60 days is 9%
|
- IGST (Rate) Notifications
Following Notifications have been issued under IGST(Rate):
| Notification No. | Date | Particulars |
| 01/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | Schedule wise rate has been provided:
(i) 5 per cent. in respect of goods specified in Schedule I, (ii) 12 per cent. in respect of goods specified in Schedule II, (iii) 18 per cent. in respect of goods specified in Schedule III, (iv) 28 per cent. in respect of goods specified in Schedule IV, (v) 3 per cent. in respect of goods specified in Schedule V, and (vi) 0.25 per cent. in respect of goods specified in Schedule VI |
| 02/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | List of goods exempted in case of inter-State trade. |
| 03/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | 5% concessional IGST rate for supplies to Exploration and Production notified under section 6 (1) |
| 04/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | Reverse charge on certain specified supplies of goods |
| 05/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed |
| 06/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | Refund of 50% of Integrated tax paid on all Inward supplies by a Canteen Stores Department (CSD), under the Ministry of Defence |
| 07/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | Exemption from IGST 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 |
| 08/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | Notification of rates for supply of services under IGST Act |
| 09/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | List of exempted services under IGST |
| 10/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | List of services on which integrated tax will be payable under reverse charge mechanism under IGST Act |
| 11/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | “Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution” undertaken by Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service |
| 12/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | Taxes paid on Supplies of services relating to construction of a complex, building, civil structure or part thereof shall not be eligible for refund of unutilized ITC under IGST Act |
| 13/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | 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 |
| 14/2017-Integrated Tax,dt. 28-06-2017 | June 28, 2017 | category of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator:
i. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle; ii. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes |
- UTGST Notifications
Following Notifications have been issued under UTGST:
| Notification No. | Date | Particulars |
| 02/2017-Union Territory Tax,dt. 27-06-2017 | June 27, 2017 | Seeks to notify the turnover limit for Composition Levy for UTGST |
| 03/2017-Union Territory Tax,dt. 28-06-2017 | June 28, 2017 | Seeks to appoints the 1st day 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. |
UTGST (Rate) Notifications
Following Notifications have been issued under UTGST (Rate):
| Notification No. | Date | Particulars |
| 01/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Schedule wise rate has been provided:
(i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV, (v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI |
| 02/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | List of goods exempted in case of intra-State trade. |
| 03/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 8 (1) |
| 04/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Reverse charge on certain specified supplies of goods |
| 05/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed |
| 06/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Refund of 50% of UTGST paid on all Inward supplies by a Canteen Stores Department (CSD), under the Ministry of Defence |
| 07/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 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 |
| 08/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | UTGST exemption from payment of tax, if Intra state purchase from all unregistered dealer is upto Rs.5000 per day |
| 09/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | UTGST exemption from payment of tax, if Intra state purchases are made by a deductor of tax from unregistered dealer. |
| 10/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | UTGST exemption from payment of tax, if intra-State purchases are made by registered
Person, dealing in buying and selling of second hand goods, from unregistered person. |
| 11/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Rate of tax on services under UTGST act has been notified |
| 12/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | List of services exempted from tax on supply of services under UTGST Act |
| 13/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Notification of category of services on which tax will be payable under reverse charge mechanism under UTGST Act |
| 14/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | “Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution” undertaken by Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service |
| 15/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | Taxes paid on Supplies of services relating to construction of a complex, building, civil structure or part thereof shall not be eligible for refund of unutilized ITC under UTGST Act |
| 16/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | 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 |
| 17/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | June 28, 2017 | category of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator:
iii. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle; iv. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes |
- Compensation cess Notifications
Following Notifications have been issued under Compensation cess:
| Notification No. | Date | Particulars |
| 01/2017-Compensation Cess ,dt. 28-06-2017 | June 28, 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 |
- Compensation cess (Rate )Notifications
Following Notifications have been issued under Compensation cess:
| Notification No. | Date | Particulars |
| 02/2017-Compensation Cess (Rate),dt. 28-06-2017
|
June 28, 2017 | To notify the rates of compensation cess on supply of specified services |
| 01/2017-Compensation Cess (Rate),dt. 28-06-2017 | June 28, 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). |