List of various miscellaneous notifications issued by CBIC to give effect to the recommendations of GST Council

                  Subject

Notification No. 16/2019-Central Tax (Rate)

The CBIC vide Notification No. 16/2019- (CT Rate) dated September 30, 2019 amended Notification No. 03/2017- (CT Rate) dated June 28, 2017 so as to extend concessional CGST rates of 2.5% to “Petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)”

Read more at: http://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-16-2019-cgst-rate-english.pdf;jsessionid=A8E1B8B57A8A9B32AFEBAB6869BB194D

Notification No. 17/2019-Central Tax (Rate)

The CBIC vide Notification No. 17/2019- (CT Rate) dated September 30, 2019 amended Notification No. 26/2018- (CT Rate) dated December 31, 2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.

Read more at: http://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-17-2019-cgst-rate-english.pdf;jsessionid=83BC0FB3ABDD3827634BDE9A6E4C839F

Notification No. 18/2019-Central Tax (Rate)

The CBIC vide Notification No. 18/2019- (CT Rate) dated September 30, 2019 amended Notification No. 02/2019- (CT Rate) dated March 07, 2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

Read more at: http://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-18-2019-cgst-rate-english.pdf;jsessionid=57EEBCB44E0C96C409EA17EDC1E27747

Notification No. 19/2019-Central Tax (Rate)

The CBIC vide Notification No. 19/2019- (CT Rate) dated September 30, 2019 has exempted supply of goods for specified projects under Food and Agricultural Organisation of the United Nations.

Read more at: http://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-19-2019-cgst-rate-english.pdf

Notification No. 23/2019-Central Tax (Rate)

The CBIC vide Notification No. 23/2019- (CT Rate) dated September 30, 2019 has put a retrospective sunset clause on applicability of Notification No. 04/2018- (CT Rate) dated January 25, 2018 w.r.t. development rights supplied on or after April 01, 2019. The later Notification provided special procedure to be followed while determining time of supply in case of construction services against transfer of development rights.

Read more at: http://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-23-2019-cgst-rate-english.pdf;jsessionid=C70D1BBBDA367765FC4FDDADC59567FF

Notification No. 24/2019- Central Tax (Rate)

The CBIC vide Notification No. 24/2019- (CT Rate) dated September 30, 2019 has amended Notification No. 07/2019 – (CT Rate) dated the March 29, 2019 by amending the entry related to cement on which GST is leviable under Reverse Charge Mechanism.

Read more at: http://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-24-2019-cgst-rate-english.pdf;jsessionid=E6A155C94B3BC5DFC55F30969A5E3177

Notification No.43/2019-Central Tax

The CBIC vide Notification No. 43/2019- (CT) dated September 30, 2019 amended Notification No. 14/2019- (CT) dated March 07, 2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

Read more at: http://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-43-central-tax-english-2019.pdf;jsessionid=C75C42541948F38C2D953631E816EAA5