Zirakpur

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Sr. No.Notfn No.
(N/N)
Date of NotfnPDF fileTopicOriginal N/N
(where amended)
Commentary
1163/202025.03.2020CGST-R-3/2020Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods1/2017Mobiles and Matchsticks
1152/202026.03.2020CGST-R-2/2020Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC11/2017
1141/202021.02.2020CGST-R-1/2020Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery1/2017Lottery
11329/201931.12.2019CGST-R-29/2019To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.13/2017
11228/201931.12.2019CGST-R-28/2019To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.12/2017
11127/201930.12.2019CGST-R-27/2019Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.1/2017
11026/201922.11.2019CGST-R-26/2019Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.11/2017
10925/201930.09.2019CGST-R-25/2019Seeks 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
10824/201930.09.2019CGST-R-24/2019Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.7/2019
10723/201930.09.2019CGST-R-23/2019Seeks 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.4/2018
10622/201930.09.2019CGST-R-22/2019Seeks 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 20.09.2019.13/2017
10521/201930.09.2019CGST-R-21/2019Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.12/2017
10420/201930.09.2019CGST-R-20/2019Seeks 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 20.09.2019.11/2017
10319/201930.09.2019CGST-R-19/2019Seeks to exempt supply of goods for specified projects under FAO.
10218/201930.09.2019CGST-R-18/2019Seeks 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.2/2019
10117/201930.09.2019CGST-R-17/2019Seeks 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.26/2018
10016/201930.09.2019CGST-R-16/2019Seeks 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 changes3/2017
9915/201930.09.2019CGST-R-15/2019Seeks 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 plants2/2017
9814/201930.09.2019CGST-R-14/2019Seeks 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 20.09.2019.1/2017
9713/201931.07.2019CGST-R-13/2019seeks to exempt the hiring of Electric buses by local authorities from GST.12/2017
9612/201931.07.2019CGST-R-12/2019seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .1/2017
9511/201929.06.2019CGST-R-11/2019Seeks 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.
9410/201910.05.2019CGST-R-10/2019To 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 ITC11/2017
9309/201929.03.2019CGST-R-9/2019Seeks 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).2/2019
9208/201929.03.2019CGST-R-8/2019Seeks 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.1/2017
9107/201929.03.2019CGST-R-7/2019Seeks 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.
9006/201929.03.2019CGST-R-6/2019Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
8905/201929.03.2019CGST-R-5/2019Seeks 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.13/2017
8804/201929.03.2019CGST-R-4/2019Seeks 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.12/2017
8703/201925.04.2019CGST-R-3/2019-CORRIGENDUMCorrigendum to
CGST-R-03/2019
8603/201929.03.2019CGST-R-3/2019Seeks 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.11/2017
8502/201907.03.2019CGST-R-2/2019Composition scheme for service providersSupply of Goods also allowed.
Tax Rate 6% rate of GST prescribed for the same
8401/201929.01.2019CGST-R-1/2019Rescission of Notification no. 8/2017 (as ameneded time to time)8/2017Refer the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
8330/201831.12.2018CGST-R-30/2018Amendment in tax rate of various services11/2017Insertion of an explanation
8229/201831.12.2018CGST-R-29/2018Services under Compulsory Reverse Charge13/2017w.e.f. 01.01.2019
8128/201831.12.2018CGST-R-28/2018Amendment in Exemption Schedule for services12/2017w.e.f. 01.01.2019
8027/201831.12.2018CGST-R-27/2018Amendment in tax rate of various services11/2017w.e.f. 01.01.2019
7926/201831.12.2018CGST-R-26/2018seeks to exempt central tax on supply of gold by nominated agencies to registered persons.w.e.f. 01.01.2019
7825/201831.12.2018CGST-R-25/2018Amendment in CGST Exemption Schedule for goods2/2017w.e.f. 01.01.2019
7724/201831.12.2018CGST-R-24/2018GST Rate Schedule for Goods amended1/2017w.e.f. 01.01.2019
7623/201820.09.2018CGST-R-23/2018Amendment in Exemption Schedule for services12/2017Insertion of an explanation for the meaning of Central or State Governrment
7522/201806.08.2018CGST-R-22/2018Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.09.20198/2017, 38/2017, 10/2018 and 12/2018Exemption for RCM on purchase from Unregistered persons
7421/201826.07.2018CGST-R-21/2018Tax rate for Handicraft goods specifiedw.e.f. 27-7-2018
7320/201826.07.2018CGST-R-20/2018List of goods notified where refund of unutilised credit not allowed 5/2017Refund allowed in case of some items in respect of unutilised ITC accumulated w.e.f. 1-8-2018
7219/201826.07.2018CGST-R-19/2018Amendment in CGST Exemption Schedule for goods2/2017w.e.f. 27-7-2018
7118/201826.07.2018CGST-R-18/2018GST Rate Schedule for Goods amended1/2017w.e.f. 27-7-2018
7017/201826.07.2018CGST-R-17/2018Amendment in notification of tax rate of various services11/2017w.e.f. 27-7-2018, an explanation inserted clarifying meaning of 'Business'
6916/201826.07.2018CGST-R-16/2018Activity neither treated as supply of goods nor services14/2017w.e.f. 27-7-2018
6815/201826.07.2018CGST-R-15/2018Services under Compulsory Reverse Charge13/2017w.e.f. 27-7-2018, Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).
6714/201826.07.2018CGST-R-14/2018Amendment in Exemption Schedule for services12/2017w.e.f. 27-7-2018
6613/201826.07.2018CGST-R-13/2018Amendment in tax rate of various services11/2017w.e.f. 27-7-2018 Restaurant, outdoor catering, Hotel, E-Book, Multimodel transport, etc
6512/201829.06.2018CGST-R-12/2018Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.09.20188/2017, 38/2017, and 10/2018Exemption for RCM on purchase from Unregistered persons
6411/201828.05.2018CGST-R-11/2018List of goods notified under Compulsory reverse charge increased from 7 to 8 items4/2017levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
6310/201823.03.2018CGST-R-10/2018Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.06.20188/2017
and 38/2017
Exemption for RCM on purchase from Unregistered persons
6209/201825.01.2018CGST-R-9/2018Amendment in CGST Rate Notification 45/2017 dtd 14.11.201745/2017
6108/201825.01.2018CGST-R-8/2018Margin scheme for every registered person in case of Sale of Used and old motor vehicles
6007/201825.01.2018CGST-R-7/2018Amendment in CGST Exemption Schedule for goods2/2017
5906/201825.01.2018CGST-R-6/2018GST Rate Schedule for Goods amended1/2017
5805/201825.01.2018CGST-R-5/2018Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
5704/201825.01.2018CGST-R-4/2018Time of supply in case of transfer of Development Rights in Construction Sector
5603/201825.01.2018CGST-R-3/2018Services under Compulsory Reverse Charge13/2017Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered
under the CGST Act, 2017
5502/201825.01.2018CGST-R-2/2018Amendment in Exemption Schedule for services12/2017
5401/201825.01.2018CGST-R-1/2018Amendment in tax rate of various services11/2017
5347/201714.11.2017CGST-R-47-2017Amendment in Exemption Schedule for services12/2017
5246/201714.11.2017CGST-R-46-2017Amendment in tax rate of various services11/2017Mainly for Restaurant Services
5145/201714.11.2017CGST-R-45-2017Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
5044/201714.11.2017CGST-R-44-2017List of goods notified where refund of unutilised credit not allowed 5/2017
4943/201714.11.2017CGST-R-43-2017List of goods notified under Compulsory reverse charge4/2017"Raw Cotton" added in list
4842/201714.11.2017CGST-R-42-2017Amendment in CGST Exemption Schedule for goods2/2017
4741/201714.11.2017CGST-R-41-2017GST Rate Schedule for Goods amended1/2017
4640/201723.10.2017CGST-R-40-2017Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.A list of conditions attached in notification
(Main condition: Recipient should be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce)
4539/201718.10.2017CGST-R-39-2017Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.CGST Rate Reduced to flat 2.5%

A condition attached to produce a certificate from relevant government authority to submit with GST department
4438/201713.10.2017CGST-R-38-2017Reverse Charge u/s 9(4) of CGST Act has been deferred till 31.03.20188/2017Exemption for RCM on purchase from Unregistered persons
4337/201713.10.2017CGST-R-37-2017Central Tax rate on the leasing of motor vehicles where Lease commenced before 01.07.2017
4236/201713.10.2017CGST-R-36-2017List of goods enhanced under Compulsory reverse charge4/2017Used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by Government
4135/201713.10.2017CGST-R-35-2017Amendment in CGST Exemption Schedule for goods2/2017
4034/201713.10.2017CGST-R-34-2017GST Rate Schedule for Goods amended1/2017
3933/201713.10.2017CGST-R-33-2017List of Services enhanced under Compulsory reverse charge13/2017Supply of services by the members
of Overseeing Committee to
Reserve Bank of India
3832/201713.10.2017CGST-R-32-2017Amendment in Exemption Schedule for services12/2017Major: Exemption on supply of GTA services to unregistered persons
3731/201713.10.2017CGST-R-31-2017Amendment in tax rate of various services11/2017
3630/201729.09.2017CGST-R-30-2017Exemption to Supply of services associated with transit cargo to Nepal and Bhutan 12/2017
3529/201722.09.2017CGST-R-29-2017Amendment in list of goods where refund of unutilised credit not allowed5/2017Item notified : Corduroy Fabrics
3428/201722.09.2017CGST-R-28-2017Amendment in CGST Exemption Schedule for goods2/2017Major Changes are in respect of "Brand Name" and handmade musical instruments
3327/201722.09.2017CGST-R-27-2017Amendment in CGST Tax Rate Schedule on Goods1/2017Major Changes have been made in respect of "Brand Name"
3226/201721.09.2017CGST-R-26-2017Exemption provided for supplies by Department of Atomic Energy to NPCILIntra-state Supply of Heavy water and nuclear fuels exempted
3125/201721.09.2017CGST-R-25-2017Exemption provided to services provided as right to admission to events organised under FIFA U-17 world Cup 201712/2017
3024/201721.09.2017CGST-R-24-2017Amendment in rate of some Work Contract services to Government11/2017Amended N/N 20/2017 in relation works contract services
2923/201722.08.2017CGST-R-23-2017One more service category notified where tax on intra-state supply to be paid by e-commerce operator17/2017services by way of house-keeping
2822/201722.08.2017CGST-R-22-2017Amendment in condition of reverse charge for GTA and insertion of definition of LLP in NN 13/201713/2017No reverse charge if GTA raises invoice for full rate of tax, i.e. 6% of CGST
2721/201722.08.2017CGST-R-21-2017Amendment in Exemption Schedule for services12/2017
2620/201722.08.2017CGST-R-20-2017Amendment in tax rate of various services11/2017
2519/201718.08.2017CGST-R-19-2017Amendment in tax rate of Tractors and related goods01/2017
2418/201730.06.2017CGST-R-18-2017Amendment in tax rate of fertilisers01/2017Reduced from 6% to 2.5%
2317/201728.06.2017CGST-R-17-2017Two services notified where tax on intra-state supplies to be paid by electronic commerce operatorMotor Cab/cycle and Accommodation services
2216/201728.06.2017CGST-R-16-2017Entities notified under Section 55 of CGST Act
2115/201728.06.2017CGST-R-15-2017No refund allowed for unutilised credit in case supply of services in relation of sale of building before completion of construction
2014/201728.06.2017CGST-R-14-2017Activity neither treated as supply of goods nor services
1913/201728.06.2017CGST-R-13-2017List of Services notified under Compulsory reverse charge
9 Services notified
1812/201728.06.2017CGST-R-12-2017CGST Exemption Schedule for Services notified
17Annexure-11-2017Annexure for scheme of Classification of services
1611/201728.06.2017CGST-R-11-2017CGST Tax Rate Schedule for Services notified
1510/201728.06.2017CGST-R-10-2017Exemption for tax on intra-State purchases (reverse charge) on second hand goods received by a registered person from un-registered personCondition for exemption: such person will pay CGST on sale of such goods
1409/201728.06.2017CGST-R-09-2017Exemption provided for intra-state purchases by deductor of TDSCondition for exemption: he should not be liable to regiter under GST other than being a deductor
1308/201728.06.2017CGST-R-08-2017Exemption for purchase of goods or services or both upto Rs 5000/- per day Exemption provided only for Intra-state purchases.
1207/201728.06.2017CGST-R-07-2017Exemption on sale of goods by CSD or unit run canteens
1106/201728.06.2017CGST-R-06-2017CSD eligible for 50% refund of tax on inward supplies
1005/201728.06.2017CGST-R-05-2017List of goods notified where refund of unutilised credit not allowed refund not allowed in case rate of rax on inputs being higher than rate of tax on output supplies
904/201728.06.2017CGST-R-04-2017List of goods notified under Compulsory reverse charge
(5 Items notified)
803/201728.06.2017CGST-R-03-2017Schedule for Conditional Exemptions for goodsExemptions to goods used in operations for Petroleum Products
727.07.2017Corri (2)-02-2017Corrigendum 2 to N/N 02/2017 issued02/2017
612.07.2017Corri (1)-02-2017Corrigendum 1 to N/N 02/2017 issued02/2017
502/201728.06.2017CGST-R-02-2017CGST Exemption Schedule for goods notified
427.07.2017Corri (3)-01-2017Corrigendum 3 to N/N 01/2017 issued01/2017
312.07.2017Corri (2)-01-2017Corrigendum 2 to N/N 01/2017 issued01/2017
230.06.2017Corri (1)-01-2017Corrigendum 1 to N/N 01/2017 issued01/2017
101/201728.06.2017CGST-R-01-2017CGST Tax Rate Schedule for goods notified