NT.

No Date SUBJECT

01/2017 28.06.2017 CGST Rate Schedule notified under section 9 (1)

02/2017 28.06.2017 CGST exempt goods notified under section 11 (1)

2.5% concessional CGST rate for supplies to Exploration and Production notified under
03/2017 28.06.2017
section 11 (1)
04/2017 28.06.2017 Reverse charge on certain specified supplies of goods under section 9 (3)
Supplies of goods in respect of which no refund of unutilised input tax credit shall be
05/2017 28.06.2017
allowed under section 54 (3)
06/2017 28.06.2017 Refund of 50% of CGST on supplies to CSD under section 55
Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD /
07/2017 28.06.2017 Unit Run Canteens to authorised customers notified under section 11 (1) and section 55
CSD

08/2017 28.06.2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)

Exempting supplies to a TDS deductor by a supplier, who is not registered, under

09/2017 28.06.2017
section 11 (1)
CGST exemption for dealers operating under Margin Scheme notified under section 11
10/2017 28.06.2017
(1)
11/2017 28.06.2017 To notify the rates for supply of services under CGST Act

12/2017 28.06.2017 To notify the exemptions on supply of services under CGST Act
To notify the categories of services on which tax will be payable under reverse charge
13/2017 28.06.2017
mechanism under CGST Act
To notify the supplies which shall be treated neither as a supply of goods nor a supply of
14/2017 28.06.2017
service under the CGST Act

15/2017 28.06.2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act

To notify specialised agencies entitled to claim a refund of taxes paid on the notified
16/2017 28.06.2017
supplies of goods or services or both received by them under CGST Act

To notify the categories of services the tax on intra-State supplies of which shall be paid
17/2017 28.06.2017
by the electronic commerce operator
Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to
18/2017 30.06.2017
2.5% and Integrated Tax rate on fertilisers from 12% to 5%
19/2017 18.08.2017 Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified
supplies of Works Contract Services, job work for textile & textile products, printing
20/2017 22.08.2017 service of books, newspapers etc, admission to planetarium, and, also to provide option
to GTA & transport of passengers by motorcab service providers to avail full ITC &
discharge CGST @ 6%

Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair

21/2017 22.08.2017 Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to
substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and
22/2017 22.08.2017
to insert explanation for LLP.

Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment
23/2017 22.08.2017 of GST on services provided by way of house-keeping such as plumbing, carpentering
etc.

Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified

24/2017 21.08.2017
supplies of Works Contract Services.
Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the
25/2017 21.08.2017
events organised under FIFA U-17 World Cup 2017.
26/2017 21.08.2017 Exempt certain supplies to NPCIL.
Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect
27/2017 22.09.2017
to gst council decisions regarding gst rates.
Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect
28/2017 22.09.2017
to gst council decisions regarding gst exemptions.

29/2017 22.09.2017

30/2017 29.09.2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan.

31/2017 13.10.2017 Seeks to amend notification No. 11/2017-CT(R).

32/2017 13.10.2017 Seeks to amend notification No. 12/2017-CT(R).
Seeks to amend notification No. 13/2017-CT(R) regarding services provided by
33/2017 13.10.2017
Overseeing Committee members to RBI under RCM.
The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No.
34/2017 13.10.2017
1/2017-Central Tax (Rate).
35/2017 13.10.2017 Seeks to amend notification No. 2/2017-Central Tax (Rate).
36/2017 13.10.2017 Seeks to amend notification No. 4/2017-Central Tax (Rate).
37/2017 13.10.2017 Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till
38/2017 13.10.2017
31.03.2017

Seeks to reduce GST rate on Food preparations put up in unit containers and intended
39/2017 18.10.2017 for free distribution to economically weaker sections of the society under a programme
duly approved by the Central Government or any State Government.

Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a
40/2017 23.10.2017
registered supplier to a registered recipient for export subject to specified conditions.

seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect
41/2017 15.11.2017
to gst council decisions regarding gst rates.
 seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect
42/2017 15.11.2017
to gst council decisions regarding gst exemptions

seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect
43/2017 15.11.2017
to gst council decision regarding reverse charge on raw cotton.

seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect
44/2017 15.11.2017
to gst council decisions regarding restriction of ITC on certain fabrics.

seeks to provide concessional GST rate of 2.5% on scientific and technical equipments
45/2017 15.11.2017
supplied to public funded research institutions.

Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for

standalone restaurants and @9% for other restaurants, reduce rate of job work on
46/2017 15.11.2017
“handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl
No. 3 in table.

Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission

47/2017 15.11.2017
to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
Path Amendment to
NT or rescind

2017 Rates\01-2017 28.06.2017 CGST [Link]

2017 Rates\01-2017-30.06.2017 Corrigndum-1 CGST [Link]

2017 Rates\01-2017-12.07.2017 Corrigendum-2 CGST [Link]

2017 Rates\01-2017-27.07.2017 Corrigendum-3 CGST [Link]

2017 Rates\02-2017 28.06.2017 CGST [Link] Exemption Notification

2017 Rates\02-2017-12.07.2017 Corrigendum-1 CGST [Link]
2017 Rates\02-2017-28.07.2017 Corrigendum-2 CGST [Link]

2017 Rates\03-2017 28.06.2017 CGST [Link]

2017 Rates\04-2017 28.06.2017 CGST [Link]

2017 Rates\05-2017 28.06.2017 CGST [Link]

2017 Rates\06-2017 28.06.2017 CGST [Link]

2017 Rates\07-2017 28.06.2017 CGST [Link]

2017 Rates\08-2017 28.06.2017 CGST [Link]

2017 Rates\09-2017 28.06.2017 CGST [Link]

2017 Rates\10-2017 28.06.2017 CGST [Link]

2017 Rates\11-2017 28.06.2017 CGST [Link]

2017 Rates\11-2017 28.06.2017 CGST RATES [Link]
2017 Rates\12-2017 28.06.2017 CGST [Link] Exemption Notification

2017 Rates\13-2017 28.06.2017 CGST [Link]

2017 Rates\14-2017 28.06.2017 CGST [Link]

2017 Rates\15-2017 28.06.2017 CGST [Link]

2017 Rates\16-2017 28.06.2017 CGST [Link]

2017 Rates\17-2017 28.06.2017 CGST [Link]

2017 Rates\18-2017 30.06.2017 CGST [Link]

2017 Rates\19-2017 18.08.2017 CGST [Link]

2017 Rates\20-2017 22.08.2017 CGST [Link] Nov-17

2017 Rates\21-2017 22.08.2017 CGST [Link] Dec-17

2017 Rates\22-2017 22.08.2017 CGST [Link] 13/2017

2017 Rates\23-2017 22.08.2017 CGST [Link] 17/2012

2017 Rates\24-2017 21.09.2017 CGST [Link] Nov-17

2017 Rates\25-2017 28.06.2017 CGST [Link] Dec-17

2017 Rates\26-2017 21.09.2017 CGST [Link]

2017 Rates\27-2017 22.09.2017 CGST [Link] Jan-17

2017 Rates\28-2017 22.09.2017 CGST [Link] Feb-17

2017 Rates\29-2017 22.09.2017 CGST [Link] May-17

2017 Rates\30-2017 29.09.2017 CGST [Link]

2017 Rates\31-2017 13.10.2017 CGST [Link] Nov-17

2017 Rates\32-2017 13.10.2017 CGST [Link] Dec-17

2017 Rates\33-2017 13.10.2017 CGST [Link] 13/2017

2017 Rates\34-2017 13.10.2017 CGST [Link] Jan-17

2017 Rates\35-2017 13.10.2017 CGST [Link] Feb-17

2017 Rates\36-2017 13.10.2017 CGST [Link] Apr-17
2017 Rates\37-2017 13.10.2017 CGST [Link]

2017 Rates\38-2017 13.10.2017 CGST [Link]

2017 Rates\40-2017 23.10.2017 CGST [Link]

2017 Rates\41-2017 14.11.2017 CGST [Link] Jan-17

2017 Rates\42-2017 14.11.2017 CGST [Link] Feb-17

2017 Rates\43-2017 14.11.2017 CGST [Link] Apr-17

2017 Rates\44-2017 14.11.2017 CGST [Link] May-17

2017 Rates\45-2017 14.11.2017 CGST [Link]

2017 Rates\46-2017 14.11.2017 CGST [Link] Nov-17

2017 Rates\47-2017 14.11.2017 CGST [Link] Dec-17

NT. No Date

01/2018 25.01.2018

02/2018 25.01.2018

03/2018 25.01.2018

04/2018 25.01.2018

05/2018 25.01.2018
06/2018 25.01.2018
07/2018 25.01.2018
08/2018 25.01.2018
09/2018 25.01.2018
10/2018 23.01.2018

11/2018 28.05.2018

12/2018 29.06.2018

13/2018 26.07.2018

14/2018 26.07.2018

15/2018 26.07.2018

16/2018 26.07.2018

17/2018 26.07.2018

18/2018 26.07.2018

19/2018 26.07.2018

20/2018 26.07.2018
21/2018 26.07.2018

22/2018 06.08.2018

23/2018 20.09.2018

24/2018 31.12.2018

25/2018 31.12.2018

26/2018 31.12.2018

27/2018 31.12.2018

28/2018 31.12.2018

29/2018 31.12.2018

30/2018 31.12.2018
 SUBJECT

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 in its 25th meeting held on 18.01.2018.

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as
recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the
Central Government, State Government, Union territory or local authority by way of renting of immovable
property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism
(RCM)

Seeks to provide special procedure with respect to payment of tax by registered person supplying service
by way of construction against transfer of development right and vice versa.

Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
seeks to amend Notification No.1/2017-CGST (Rate)
seeks to amend Notification No.2/2017-CGST (Rate).
seeks to amend Notification No.1/2017-CGST (Rate)
Seeks to amend Notification No.45/2017-Central (Rate)
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.

Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of
Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.

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 in its 28th meeting held on 21.07.2018

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as
recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by
individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed
under Reverse Charge Mechanism (RCM).

Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity
in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply
of good nor a service

Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising
powers conferred under section 11(3) of CGST Act, 2017
Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the
recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the
recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the
recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the
recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising
powers conferred under section 11(3) of CGST Act, 2017

Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates
on goods as per recommendations of the GST Council in its 31st meeting.

Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on
goods as per recommendations of the GST Council in its 31st meeting.

seeks to exempt central tax on supply of gold by nominated agencies to registered persons.

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 in its 31st meeting held on 22.12.2018.

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as
recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under
Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st
meeting held on 22.12.2018.

Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising
powers conferred under section 11(3) of CGST Act, 2017.
 Path Amendment to
NT or rescind

2018 Rates\[Link] Nov-17

2018 Rates\[Link] Dec-17

2018 Rates\[Link] 13/2017

2018 Rates\[Link]

2018 Rates\[Link]
2018 Rates\[Link] Jan-17
2018 Rates\[Link] Feb-17
2018 Rates\[Link] Jan-17
2018 Rates\[Link] 45/2017
2018 Rates\[Link]

2018 Rates\[Link] Apr-17

2018 Rates\[Link]

2018 Rates\[Link] Nov-17

2018 Rates\[Link] Dec-17

2018 Rates\[Link] 13/2017

2018 Rates\[Link] 14/2017

2018 Rates\[Link] Nov-17

2018 Rates\[Link] Jan-17

2018 Rates\[Link] Feb-17

2018 Rates\[Link] May-17

2018 Rates\[Link]

2018 Rates\[Link]

2018 Rates\[Link] Dec-17

2018 Rates\[Link]

2018 Rates\[Link]

2018 Rates\[Link]

2018 Rates\[Link]

2018 Rates\[Link]

2018 Rates\[Link]

2018 Rates\[Link]
 NT. No Date

01/2019 29.01.2019

02/2019 07.03.2019

03/2019 29.03.2019

04/2019 29.03.2019

05/2019 29.03.2019

06/2019 29.03.2019

07/2019 29.03.2019

08/2019 29.03.2019

09/2019 29.03.2019

10/2019 10.05.2019

11/2019
12/2019
13/2019

Central Tax (Rate) Notifications

Year      

Notificati
on No. &
English
Date of
Issue
16/2019- View (156 KB)
Central
Tax (Rate)
,dt. 30-09-
2019
15/2019- View (81 KB)
Central
Tax (Rate)
,dt. 30-09-
2019

14/2019- View (201 KB)

Central
Tax (Rate)
,dt. 30-09-
2019

13/2019- View (72 KB)

Central
Tax (Rate)
,dt. 31-07-
2019

12/2019- View (95 KB)

Central
Tax (Rate)
,dt. 31-07-
2019

11/2019- View (85 KB)

Central
Tax (Rate)
,dt. 29-06-
2019

Notificatio
n No. &
English
Date of
Issue
26/2019- View (92 KB)
Central Tax
(Rate) ,dt.
22-11-2019

25/2019- View (250 KB)

Central Tax
(Rate) ,dt.
30-09-2019
24/2019- View (251 KB)
Central Tax
(Rate) ,dt.
30-09-2019

23/2019- View (252 KB)

Central Tax
(Rate) ,dt.
30-09-2019

22/2019- View (137 KB)

Central Tax
(Rate) ,dt.
30-09-2019

21/2019- View (271 KB)

Central Tax
(Rate) ,dt.
30-09-2019

20/2019- View (281 KB)

Central Tax
(Rate) ,dt.
30-09-2019

19/2019- View (8 KB)

Central Tax
(Rate) ,dt.
30-09-2019

18/2019- View (155 KB)

Central Tax
(Rate) ,dt.
30-09-2019

17/2019- View (156 KB)

Central Tax
(Rate) ,dt.
30-09-2019
 SUBJECT

Seeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing
into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in
preceding year upto Rs 50 lakhs.

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.

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.
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed
under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for
real estate sector.
Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST
Act, 2017.
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.
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

Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of
Composition rules to persons opting to pay tax under notification no. 2/2019- 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

tral Tax (Rate) Notifications

देखें (250 KB)
देखें (248 KB)

देखें (385 KB)

देखें (125 KB)

देखें (135 KB)

देखें (95 KB)

देखें (412 KB)

देखें (102 KB)
देखें (103 KB)

देखें (104 KB)

देखें (513 KB)

देखें (297 KB)

देखें (510 KB)

देखें (433 KB)

देखें (244 KB)

देखें (245 KB)
 Path Amendment to
NT or rescind

2019 Rates\[Link]

2019 Rates\[Link]

2019 Rates\[Link]

2019 Rates\[Link]

2019 Rates\[Link]

2019 Rates\[Link]

2019 Rates\[Link]

2019 Rates\[Link]

2019 Rates\[Link]

2019 Rates\[Link]

Subject

Seeks to amend notification No 3/2017- Central Tax (Rate)

dated 28.6.2017 so as to extend concessional CGST rates to
specified projects under HELP/OALP, and other changes.
Seeks to amend notification No 2/2017- Central Tax (Rate)
dated 28.6.2017 so as to grant exemption to dried tamarind
and cups, plates made of leaves, bark and flowers of plants.

Seeks to amend notification No 1/2017- Central Tax (Rate)

dated 28.6.2017 so as to specify effective CGST rates for
specified goods, to give effect to the recommendations of
the GST Council in its 37th meeting dated 20.09.2019.

which seeks to exempt the hiring of Electric buses by local

authorities from GST.

which seeks to reduce the GST rate on Electric Vehicles, and

charger or charging stations for Electric vehicles .

Seeks to specifies retail outlets established in the departure

area of an international airport, beyond the
immigrationcounters, making tax free supply of goods to an
outgoing international tourist, as class of persons who shall
be entitled to claim refund.

Subject

Seeks to insert explanation regarding Bus Body Building in

Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.

Seeks to notify the grant of alcoholic liquor licence neither a supply

of goods nor a supply of service as per Section 7(2) of CGST Act,
2017.
Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated
the 29th March, 2019 by amending the entry related to cement.

Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated

the 25th January, 2018, by adding an explanation on the applicability
of provisions related to supply of development rights.

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.

Seeks to amend notification No. 12/2017- Central Tax (Rate) to

exempt services as recommended by GST Council in its 37th
meeting held on 20.09.2019.

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.

Seeks to exempt supply of goods for specified projects under FAO.

Seeks to amend notification No 2/2019- Central Tax (Rate) dated

7.3.2019 so as to exclude manufacturers of aerated waters from the
purview of composition scheme.

Seeks to amend notification No 26/2018- Central Tax (Rate) dated

31.12.2018, so as to exempt CGST on supplies of silver and
platinum by nominated agencies to registered persons.