| Sr. No. | Notfn No. (N/N) | Date of Notfn | PDF file | Topic | Original N/N (where amended) | Commentary |
|---|---|---|---|---|---|---|
| 131 | 12/2021 | 30.09.2021 | CGST-R-12/2021 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 | This notification shall come into force from the 1st day of October, 2021 and remain in force up to and inclusive of the 31st December, 2021. | |
| 130 | 11/2021 | 30.09.2021 | CGST-R-11/2021 | Seeks to amend notification No. 39/2017- Central Tax (Rate | 39/2017 | Seeks 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. |
| 129 | 10/2021 | 30.09.2021 | CGST-R-10/2021 | Seeks to amend notification No. 4/2017- Central Tax (Rate) | 4/2017 | List of goods notified under Compulsory reverse charge |
| 128 | 9/2021 | 30.09.2021 | CGST-R-9/2021 | Seeks to amend notification No. 2/2017- Central Tax (Rate) | 2/2017 | |
| 127 | 8/2021 | 30.09.2021 | CGST-R-8/2021 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | 1/2017 | |
| 126 | 7/2021 | 30.09.2021 | CGST-R-7/2021 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. | 12/2021 | |
| 125 | 6/2021 | 30.09.2021 | CGST-R-6/2021 | 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 45th meeting held on 17.09.2021. | 11/2021 | |
| 124 | 5/2021-Corrigendum | 15.06.2021 | CGST-R-5/2021-CORRI | Corrigendum 05/2021 | 05/2021 | covid related supplies |
| 123 | 5/2021 | 14.06.2021 | CGST-R-5/2021 | Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 | covid related supplies | |
| 122 | 4/2021 | 14.06.2021 | CGST-R-4/2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 | 11/2017 | Funeral,burial or cremation structures to be taxed @ 5% till 30.09.2021 |
| 121 | 3/2021 | 02.06.2021 | CGST-R-3/2021 | Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. | 6/2019 | Time of Supply of certain Construction Contracts |
| 120 | 2/2021 | 02.06.2021 | CGST-R-2/2021 | 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 43rd meeting held on 28.05.2021. | 11/2017 | |
| 119 | 1/2021 | 02.06.2021 | CGST-R-1/2021 | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. | 1/2017 | |
| 118 | 5/2020 | 16.10.2020 | CGST-R-5/2020 | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. | 12/2017 | |
| 117 | 4/2020 | 30.09.2020 | CGST-R-4/2020 | Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. | 12/2017 | |
| 116 | 3/2020 | 25.03.2020 | CGST-R-3/2020 | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods | 1/2017 | Mobiles and Matchsticks |
| 115 | 2/2020 | 26.03.2020 | CGST-R-2/2020 | Seeks 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 ITC | 11/2017 | |
| 114 | 1/2020 | 21.02.2020 | CGST-R-1/2020 | Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery | 1/2017 | Lottery |
| 113 | 29/2019 | 31.12.2019 | CGST-R-29/2019 | To 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 | |
| 112 | 28/2019 | 31.12.2019 | CGST-R-28/2019 | To 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 | |
| 111 | 27/2019 | 30.12.2019 | CGST-R-27/2019 | Seeks 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 | |
| 110 | 26/2019 | 22.11.2019 | CGST-R-26/2019 | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017. | 11/2017 | |
| 109 | 25/2019 | 30.09.2019 | CGST-R-25/2019 | 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 | ||
| 108 | 24/2019 | 30.09.2019 | CGST-R-24/2019 | Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | 7/2019 | |
| 107 | 23/2019 | 30.09.2019 | CGST-R-23/2019 | 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. | 4/2018 | |
| 106 | 22/2019 | 30.09.2019 | CGST-R-22/2019 | 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. | 13/2017 | |
| 105 | 21/2019 | 30.09.2019 | CGST-R-21/2019 | 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. | 12/2017 | |
| 104 | 20/2019 | 30.09.2019 | CGST-R-20/2019 | 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. | 11/2017 | |
| 103 | 19/2019 | 30.09.2019 | CGST-R-19/2019 | Seeks to exempt supply of goods for specified projects under FAO. | ||
| 102 | 18/2019 | 30.09.2019 | CGST-R-18/2019 | 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. | 2/2019 | |
| 101 | 17/2019 | 30.09.2019 | CGST-R-17/2019 | 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. | 26/2018 | |
| 100 | 16/2019 | 30.09.2019 | CGST-R-16/2019 | 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 | 3/2017 | |
| 99 | 15/2019 | 30.09.2019 | CGST-R-15/2019 | 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 | 2/2017 | |
| 98 | 14/2019 | 30.09.2019 | CGST-R-14/2019 | 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. | 1/2017 | |
| 97 | 13/2019 | 31.07.2019 | CGST-R-13/2019 | seeks to exempt the hiring of Electric buses by local authorities from GST. | 12/2017 | |
| 96 | 12/2019 | 31.07.2019 | CGST-R-12/2019 | seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles . | 1/2017 | |
| 95 | 11/2019 | 29.06.2019 | CGST-R-11/2019 | 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. | ||
| 94 | 10/2019 | 10.05.2019 | CGST-R-10/2019 | 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 | 11/2017 | |
| 93 | 09/2019 | 29.03.2019 | CGST-R-9/2019 | 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). | 2/2019 | |
| 92 | 08/2019 | 29.03.2019 | CGST-R-8/2019 | 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. | 1/2017 | |
| 91 | 07/2019 | 29.03.2019 | CGST-R-7/2019 | 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. | ||
| 90 | 06/2019 | 29.03.2019 | CGST-R-6/2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | ||
| 89 | 05/2019 | 29.03.2019 | CGST-R-5/2019 | 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. | 13/2017 | |
| 88 | 04/2019 | 29.03.2019 | CGST-R-4/2019 | 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. | 12/2017 | |
| 87 | 03/2019 | 25.04.2019 | CGST-R-3/2019-CORRIGENDUM | Corrigendum to CGST-R-03/2019 | ||
| 86 | 03/2019 | 29.03.2019 | CGST-R-3/2019 | 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. | 11/2017 | |
| 85 | 02/2019 | 07.03.2019 | CGST-R-2/2019 | Composition scheme for service providers | Supply of Goods also allowed. Tax Rate 6% rate of GST prescribed for the same |
|
| 84 | 01/2019 | 29.01.2019 | CGST-R-1/2019 | Rescission of Notification no. 8/2017 (as ameneded time to time) | 8/2017 | Refer the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
| 83 | 30/2018 | 31.12.2018 | CGST-R-30/2018 | Amendment in tax rate of various services | 11/2017 | Insertion of an explanation |
| 82 | 29/2018 | 31.12.2018 | CGST-R-29/2018 | Services under Compulsory Reverse Charge | 13/2017 | w.e.f. 01.01.2019 |
| 81 | 28/2018 | 31.12.2018 | CGST-R-28/2018 | Amendment in Exemption Schedule for services | 12/2017 | w.e.f. 01.01.2019 |
| 80 | 27/2018 | 31.12.2018 | CGST-R-27/2018 | Amendment in tax rate of various services | 11/2017 | w.e.f. 01.01.2019 |
| 79 | 26/2018 | 31.12.2018 | CGST-R-26/2018 | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | w.e.f. 01.01.2019 | |
| 78 | 25/2018 | 31.12.2018 | CGST-R-25/2018 | Amendment in CGST Exemption Schedule for goods | 2/2017 | w.e.f. 01.01.2019 |
| 77 | 24/2018 | 31.12.2018 | CGST-R-24/2018 | GST Rate Schedule for Goods amended | 1/2017 | w.e.f. 01.01.2019 |
| 76 | 23/2018 | 20.09.2018 | CGST-R-23/2018 | Amendment in Exemption Schedule for services | 12/2017 | Insertion of an explanation for the meaning of Central or State Governrment |
| 75 | 22/2018 | 06.08.2018 | CGST-R-22/2018 | Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.09.2019 | 8/2017, 38/2017, 10/2018 and 12/2018 | Exemption for RCM on purchase from Unregistered persons |
| 74 | 21/2018 | 26.07.2018 | CGST-R-21/2018 | Tax rate for Handicraft goods specified | w.e.f. 27-7-2018 | |
| 73 | 20/2018 | 26.07.2018 | CGST-R-20/2018 | List of goods notified where refund of unutilised credit not allowed | 5/2017 | Refund allowed in case of some items in respect of unutilised ITC accumulated w.e.f. 1-8-2018 |
| 72 | 19/2018 | 26.07.2018 | CGST-R-19/2018 | Amendment in CGST Exemption Schedule for goods | 2/2017 | w.e.f. 27-7-2018 |
| 71 | 18/2018 | 26.07.2018 | CGST-R-18/2018 | GST Rate Schedule for Goods amended | 1/2017 | w.e.f. 27-7-2018 |
| 70 | 17/2018 | 26.07.2018 | CGST-R-17/2018 | Amendment in notification of tax rate of various services | 11/2017 | w.e.f. 27-7-2018, an explanation inserted clarifying meaning of 'Business' |
| 69 | 16/2018 | 26.07.2018 | CGST-R-16/2018 | Activity neither treated as supply of goods nor services | 14/2017 | w.e.f. 27-7-2018 |
| 68 | 15/2018 | 26.07.2018 | CGST-R-15/2018 | Services under Compulsory Reverse Charge | 13/2017 | w.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). |
| 67 | 14/2018 | 26.07.2018 | CGST-R-14/2018 | Amendment in Exemption Schedule for services | 12/2017 | w.e.f. 27-7-2018 |
| 66 | 13/2018 | 26.07.2018 | CGST-R-13/2018 | Amendment in tax rate of various services | 11/2017 | w.e.f. 27-7-2018 Restaurant, outdoor catering, Hotel, E-Book, Multimodel transport, etc |
| 65 | 12/2018 | 29.06.2018 | CGST-R-12/2018 | Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.09.2018 | 8/2017, 38/2017, and 10/2018 | Exemption for RCM on purchase from Unregistered persons |
| 64 | 11/2018 | 28.05.2018 | CGST-R-11/2018 | List of goods notified under Compulsory reverse charge increased from 7 to 8 items | 4/2017 | levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) |
| 63 | 10/2018 | 23.03.2018 | CGST-R-10/2018 | Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.06.2018 | 8/2017 and 38/2017 | Exemption for RCM on purchase from Unregistered persons |
| 62 | 09/2018 | 25.01.2018 | CGST-R-9/2018 | Amendment in CGST Rate Notification 45/2017 dtd 14.11.2017 | 45/2017 | |
| 61 | 08/2018 | 25.01.2018 | CGST-R-8/2018 | Margin scheme for every registered person in case of Sale of Used and old motor vehicles | ||
| 60 | 07/2018 | 25.01.2018 | CGST-R-7/2018 | Amendment in CGST Exemption Schedule for goods | 2/2017 | |
| 59 | 06/2018 | 25.01.2018 | CGST-R-6/2018 | GST Rate Schedule for Goods amended | 1/2017 | |
| 58 | 05/2018 | 25.01.2018 | CGST-R-5/2018 | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | ||
| 57 | 04/2018 | 25.01.2018 | CGST-R-4/2018 | Time of supply in case of transfer of Development Rights in Construction Sector | ||
| 56 | 03/2018 | 25.01.2018 | CGST-R-3/2018 | Services under Compulsory Reverse Charge | 13/2017 | Services 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 |
| 55 | 02/2018 | 25.01.2018 | CGST-R-2/2018 | Amendment in Exemption Schedule for services | 12/2017 | |
| 54 | 01/2018 | 25.01.2018 | CGST-R-1/2018 | Amendment in tax rate of various services | 11/2017 | |
| 53 | 47/2017 | 14.11.2017 | CGST-R-47-2017 | Amendment in Exemption Schedule for services | 12/2017 | |
| 52 | 46/2017 | 14.11.2017 | CGST-R-46-2017 | Amendment in tax rate of various services | 11/2017 | Mainly for Restaurant Services |
| 51 | 45/2017 | 14.11.2017 | CGST-R-45-2017 | Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | ||
| 50 | 44/2017 | 14.11.2017 | CGST-R-44-2017 | List of goods notified where refund of unutilised credit not allowed | 5/2017 | |
| 49 | 43/2017 | 14.11.2017 | CGST-R-43-2017 | List of goods notified under Compulsory reverse charge | 4/2017 | "Raw Cotton" added in list |
| 48 | 42/2017 | 14.11.2017 | CGST-R-42-2017 | Amendment in CGST Exemption Schedule for goods | 2/2017 | |
| 47 | 41/2017 | 14.11.2017 | CGST-R-41-2017 | GST Rate Schedule for Goods amended | 1/2017 | |
| 46 | 40/2017 | 23.10.2017 | CGST-R-40-2017 | Seeks 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) |
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| 45 | 39/2017 | 18.10.2017 | CGST-R-39-2017 | Seeks 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 |
|
| 44 | 38/2017 | 13.10.2017 | CGST-R-38-2017 | Reverse Charge u/s 9(4) of CGST Act has been deferred till 31.03.2018 | 8/2017 | Exemption for RCM on purchase from Unregistered persons |
| 43 | 37/2017 | 13.10.2017 | CGST-R-37-2017 | Central Tax rate on the leasing of motor vehicles where Lease commenced before 01.07.2017 | ||
| 42 | 36/2017 | 13.10.2017 | CGST-R-36-2017 | List of goods enhanced under Compulsory reverse charge | 4/2017 | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by Government |
| 41 | 35/2017 | 13.10.2017 | CGST-R-35-2017 | Amendment in CGST Exemption Schedule for goods | 2/2017 | |
| 40 | 34/2017 | 13.10.2017 | CGST-R-34-2017 | GST Rate Schedule for Goods amended | 1/2017 | |
| 39 | 33/2017 | 13.10.2017 | CGST-R-33-2017 | List of Services enhanced under Compulsory reverse charge | 13/2017 | Supply of services by the members of Overseeing Committee to Reserve Bank of India |
| 38 | 32/2017 | 13.10.2017 | CGST-R-32-2017 | Amendment in Exemption Schedule for services | 12/2017 | Major: Exemption on supply of GTA services to unregistered persons |
| 37 | 31/2017 | 13.10.2017 | CGST-R-31-2017 | Amendment in tax rate of various services | 11/2017 | |
| 36 | 30/2017 | 29.09.2017 | CGST-R-30-2017 | Exemption to Supply of services associated with transit cargo to Nepal and Bhutan | 12/2017 | |
| 35 | 29/2017 | 22.09.2017 | CGST-R-29-2017 | Amendment in list of goods where refund of unutilised credit not allowed | 5/2017 | Item notified : Corduroy Fabrics |
| 34 | 28/2017 | 22.09.2017 | CGST-R-28-2017 | Amendment in CGST Exemption Schedule for goods | 2/2017 | Major Changes are in respect of "Brand Name" and handmade musical instruments |
| 33 | 27/2017 | 22.09.2017 | CGST-R-27-2017 | Amendment in CGST Tax Rate Schedule on Goods | 1/2017 | Major Changes have been made in respect of "Brand Name" |
| 32 | 26/2017 | 21.09.2017 | CGST-R-26-2017 | Exemption provided for supplies by Department of Atomic Energy to NPCIL | Intra-state Supply of Heavy water and nuclear fuels exempted | |
| 31 | 25/2017 | 21.09.2017 | CGST-R-25-2017 | Exemption provided to services provided as right to admission to events organised under FIFA U-17 world Cup 2017 | 12/2017 | |
| 30 | 24/2017 | 21.09.2017 | CGST-R-24-2017 | Amendment in rate of some Work Contract services to Government | 11/2017 | Amended N/N 20/2017 in relation works contract services |
| 29 | 23/2017 | 22.08.2017 | CGST-R-23-2017 | One more service category notified where tax on intra-state supply to be paid by e-commerce operator | 17/2017 | services by way of house-keeping |
| 28 | 22/2017 | 22.08.2017 | CGST-R-22-2017 | Amendment in condition of reverse charge for GTA and insertion of definition of LLP in NN 13/2017 | 13/2017 | No reverse charge if GTA raises invoice for full rate of tax, i.e. 6% of CGST |
| 27 | 21/2017 | 22.08.2017 | CGST-R-21-2017 | Amendment in Exemption Schedule for services | 12/2017 | |
| 26 | 20/2017 | 22.08.2017 | CGST-R-20-2017 | Amendment in tax rate of various services | 11/2017 | |
| 25 | 19/2017 | 18.08.2017 | CGST-R-19-2017 | Amendment in tax rate of Tractors and related goods | 01/2017 | |
| 24 | 18/2017 | 30.06.2017 | CGST-R-18-2017 | Amendment in tax rate of fertilisers | 01/2017 | Reduced from 6% to 2.5% |
| 23 | 17/2017 | 28.06.2017 | CGST-R-17-2017 | Two services notified where tax on intra-state supplies to be paid by electronic commerce operator | Motor Cab/cycle and Accommodation services | |
| 22 | 16/2017 | 28.06.2017 | CGST-R-16-2017 | Entities notified under Section 55 of CGST Act | ||
| 21 | 15/2017 | 28.06.2017 | CGST-R-15-2017 | No refund allowed for unutilised credit in case supply of services in relation of sale of building before completion of construction | ||
| 20 | 14/2017 | 28.06.2017 | CGST-R-14-2017 | Activity neither treated as supply of goods nor services | ||
| 19 | 13/2017 | 28.06.2017 | CGST-R-13-2017 | List of Services notified under Compulsory reverse charge | 9 Services notified | |
| 18 | 12/2017 | 28.06.2017 | CGST-R-12-2017 | CGST Exemption Schedule for Services notified | ||
| 17 | Annexure-11-2017 | Annexure for scheme of Classification of services | ||||
| 16 | 11/2017 | 28.06.2017 | CGST-R-11-2017 | CGST Tax Rate Schedule for Services notified | ||
| 15 | 10/2017 | 28.06.2017 | CGST-R-10-2017 | Exemption for tax on intra-State purchases (reverse charge) on second hand goods received by a registered person from un-registered person | Condition for exemption: such person will pay CGST on sale of such goods | |
| 14 | 09/2017 | 28.06.2017 | CGST-R-09-2017 | Exemption provided for intra-state purchases by deductor of TDS | Condition for exemption: he should not be liable to regiter under GST other than being a deductor | |
| 13 | 08/2017 | 28.06.2017 | CGST-R-08-2017 | Exemption for purchase of goods or services or both upto Rs 5000/- per day | Exemption provided only for Intra-state purchases. | |
| 12 | 07/2017 | 28.06.2017 | CGST-R-07-2017 | Exemption on sale of goods by CSD or unit run canteens | ||
| 11 | 06/2017 | 28.06.2017 | CGST-R-06-2017 | CSD eligible for 50% refund of tax on inward supplies | ||
| 10 | 05/2017 | 28.06.2017 | CGST-R-05-2017 | List 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 | |
| 9 | 04/2017 | 28.06.2017 | CGST-R-04-2017 | List of goods notified under Compulsory reverse charge | (5 Items notified) | |
| 8 | 03/2017 | 28.06.2017 | CGST-R-03-2017 | Schedule for Conditional Exemptions for goods | Exemptions to goods used in operations for Petroleum Products | |
| 7 | 27.07.2017 | Corri (2)-02-2017 | Corrigendum 2 to N/N 02/2017 issued | 02/2017 | ||
| 6 | 12.07.2017 | Corri (1)-02-2017 | Corrigendum 1 to N/N 02/2017 issued | 02/2017 | ||
| 5 | 02/2017 | 28.06.2017 | CGST-R-02-2017 | CGST Exemption Schedule for goods notified | ||
| 4 | 27.07.2017 | Corri (3)-01-2017 | Corrigendum 3 to N/N 01/2017 issued | 01/2017 | ||
| 3 | 12.07.2017 | Corri (2)-01-2017 | Corrigendum 2 to N/N 01/2017 issued | 01/2017 | ||
| 2 | 30.06.2017 | Corri (1)-01-2017 | Corrigendum 1 to N/N 01/2017 issued | 01/2017 | ||
| 1 | 01/2017 | 28.06.2017 | CGST-R-01-2017 | CGST Tax Rate Schedule for goods notified |
