Notifications

Central Tax Notifications
S. No. Notification No. Date of Issuance Contents
1 1/2017-Central Tax 19th June 2017 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
2 2/2017-Central Tax 19th June 2017 Notifying jurisdiction of Central Tax Officers
3 3/2017-Central Tax 19th June 2017 Notifying the CGST Rules, 2017 on registration and composition levy
4 4/2017-Central Tax 19th June 2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
5 5/2017-Central Tax 19th June 2017 Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
6 6/2017-Central Tax 19th June 2017 Modes of verification under CGST Rules, 2017
7 7/2017-Central Tax 27th June 2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
8 8/2017-Central Tax 27th June 2017 Seeks to to notify the turnover limit for Composition Levy for CGST
9 9/2017-Central Tax 28th June 2017 Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
10 10/2017-Central Tax 28th June 2017 Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017
11 11/2017-Central Tax 28th June 2017 Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017
12 12/2017-Central Tax 28th June 2017 Seeks to notify the number of HSN digits required on tax invoice
13 13/2017-Central Tax 28th June 2017 Seeks to prescribe rate of interest under CGST Act, 2017
14 14/2017-Central Tax 1st July 2017 Assigning jurisdiction and power to officers of various directorates
15 15/2017-Central Tax 1st July 2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017
16 16/2017-Central Tax 7th July 2017 Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax
16a Corrigendum to 16/2017 7th July 2017 Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax
Central Tax (Rate) Notifications
17 01/2017-Central Tax (Rate) 28th June 2017 CGST Rate Schedule notified under section 9 (1)
17a Corrigendum to 01/2017 30th June 2017 CGST Rate Schedule notified under section 9 (1)
17b Corrigendum to 01/2017 12th July 2017 CGST Rate Schedule notified under section 9 (1)
18 02/2017-Central Tax (Rate) 28th June 2017 CGST exempt goods notified under section 11 (1)
18a Corrigendum to 02/2017 28th June 2017 CGST exempt goods notified under section 11 (1)
19 03/2017-Central Tax (Rate) 28th June 2017 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
20 04/2017-Central Tax (Rate) 28th June 2017 Reverse charge on certain specified supplies of goods under section 9 (3)
21 05/2017-Central Tax (Rate) 28th June 2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
22 06/2017-Central Tax (Rate) 28th June 2017 Refund of 50% of CGST on supplies to CSD under section 55
23 07/2017-Central Tax (Rate) 28th June 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
24 08/2017-Central Tax (Rate) 28th June 2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
25 09/2017-Central Tax (Rate) 28th June 2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
26 10/2017-Central Tax (Rate) 28th June 2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
27 11/2017-Central Tax (Rate) 28th June 2017 To notify the rates for supply of services under CGST Act
27a Annexure to 11/2017 28th June 2017 To notify the rates for supply of services under CGST Act
28 12/2017-Central Tax (Rate) 28th June 2017 To notify the exemptions on supply of services under CGST Act
29 13/2017-Central Tax (Rate) 28th June 2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
30 14/2017-Central Tax (Rate) 28th June 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
31 15/2017-Central Tax (Rate) 28th June 2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act
32 16/2017-Central Tax (Rate) 28th June 2017 To notify 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
33 17/2017-Central Tax (Rate) 28th June 2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
34 18/2017-Central Tax (Rate) 30th June 2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
Integrated Tax Notifications
S. No. Notification No. Date of Issuance Contents
1 01/2017-Integrated Tax 19th June 2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017
2 02/2017-Integrated Tax 19th June 2017 Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
3 03/2017-Integrated Tax 28th June 2017 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
4 04/2017-Integrated Tax 28th June 2017 Seeks to notify IGST Rules, 2017
5 05/2017-Integrated Tax 28th June 2017 Seeks to notify the number of HSN digits required on tax invoice
6 06/2017-Integrated Tax 28th June 2017 Seeks to prescribe rate of interest under CGST Act, 2017
Integrated Tax (Rate) Notifications
7 01/2017-Integrated Tax (Rate) 28th June 2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
7a Corrigendum to 01/2017 30th June 2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
7b Corrigendum to 01/2017 12th July 2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
8 02/2017-Integrated Tax (Rate) 28th June 2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
8a Corrigendum to 02/2017 12th July 2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
9 03/2017-Integrated Tax (Rate) 28th June 2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
10 04/2017-Integrated Tax (Rate) 28th June 2017 Reverse charge on certain specified supplies of goods under section 5 (3)
10a Corrigendum to 04/2017 30th June 2017 Reverse charge on certain specified supplies of goods under section 5 (3)
11 05/2017-Integrated Tax (Rate) 28th June 2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
12 06/2017-Integrated Tax (Rate) 28th June 2017 Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
13 07/2017-Integrated Tax (Rate) 28th June 2017 Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
14 08/2017-Integrated Tax (Rate) 28th June 2017 To notify the rates for supply of services under IGST Act
14a Corrigendum to 08/2017 30th June 2017 To notify the rates for supply of services under IGST Act
14b Corrigendum to 08/2017 05th July 2017 To notify the rates for supply of services under IGST Act
15 09/2017-Integrated Tax (Rate) 28th June 2017 To notify the exemptions on supply of services under IGST Act
16 10/2017-Integrated Tax (Rate) 28th June 2017 To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
17 11/2017-Integrated Tax (Rate) 28th June 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
18 12/2017-Integrated Tax (Rate) 28th June 2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act
19 13/2017-Integrated Tax (Rate) 28th June 2017 To notify 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
20 14/2017-Integrated Tax (Rate) 28th June 2017 To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
21 15/2017-Integrated Tax (Rate) 30th June 2017 Notification for Exemption from Integrated Tax to SEZ
22 16/2017-Integrated Tax (Rate) 30th June 2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
23 17/2017-Integrated Tax (Rate) 05th July 2017 Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
24 18/2017-Integrated Tax (Rate) 05th July 2017 IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
Union Territory Tax Notifications
S. No. Notification No. Date of Issuance Contents
1 01/2017-Union Territory Tax 21st June 2017 -
2 02/2017-Union Territory Tax 27th June 2017 Seeks to notify the turnover limit for Composition Levy for UTGST
3 03/2017-Union Territory Tax 28th June 2017 Seeks to appoints the 1stday 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.
Union Territory Tax (Rate) Notifications
4 01/2017-Union Territory Tax (Rate) 28th June 2017 UTGST Rate Schedule notified under section 7 (1)
4a Corrigendum to 01/2017 30th June 2017 UTGST Rate Schedule notified under section 7 (1)
4b Corrigendum to 01/2017 12th July 2017 UTGST Rate Schedule notified under section 7 (1)
5 02/2017-Union Territory Tax (Rate) 28th June 2017 UTGST exempt goods notified under section 8 (1)
5a Corrigendum to 02/2017 12th July 2017 UTGST exempt goods notified under section 8 (1)
6 03/2017-Union Territory Tax (Rate) 28th June 2017 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)
7 04/2017-Union Territory Tax (Rate) 28th June 2017 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)
8 05/2017-Union Territory Tax (Rate) 28th June 2017 Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act
9 06/2017-Union Territory Tax (Rate) 28th June 2017 Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
10 07/2017-Union Territory Tax (Rate) 28th June 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 of CGST Act
11 08/2017-Union Territory Tax (Rate) 28th June 2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
12 09/2017-Union Territory Tax (Rate) 28th June 2017 Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)
13 10/2017-Union Territory Tax (Rate) 28th June 2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)
14 11/2017-Union Territory Tax (Rate) 28th June 2017 To notify the rates for supply of services under UTGST Act
14a Corrigendum to 11/2017 30th June 2017 To notify the rates for supply of services under UTGST Act
15 12/2017-Union Territory Tax (Rate) 28th June 2017 To notify the exemptions on supply of services under UTGST Act
16 13/2017-Union Territory Tax (Rate) 28th June 2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act
17 14/2017-Union Territory Tax (Rate) 28th June 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act
18 15/2017-Union Territory Tax (Rate) 28th June 2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
19 16/2017-Union Territory Tax (Rate) 28th June 2017 To notify 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
20 17/2017-Union Territory Tax (Rate) 28th June 2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
21 18/2017-Union Territory Tax (Rate) 30th June 2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
Compensation Cess Notification
S. No. Notification No. Date of Issuance Contents
1 01/2017-Compensation Cess 28th June 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
2 01/2017-Compensation Cess (Rate) 28th June 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).
2a Corrigendum to 01/2017 30th June 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).
3 02/2017-Compensation Cess (Rate) 28th June 2017 To notify the rates of compensation cess on supply of specified services
3a Corrigendum to 02/2017 1st July 2017 To notify the rates of compensation cess on supply of specified services