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CGST – Rates

Sl.NoYearNotification Description
1201701/2017-Central Tax (Rate),dt. 28-06-2017CGST Rate Schedule notified under section 9 (1)
2201702/2017-Central Tax (Rate),dt. 28-06-2017CGST exempt goods notified under section 11 (1)
3201703/2017-Central Tax (Rate),dt. 28-06-20172.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
4201704/2017-Central Tax (Rate),dt. 28-06-2017Reverse charge on certain specified supplies of goods under section 9 (3)
5201705/2017-Central Tax (Rate),dt. 28-06-2017Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
6201706/2017-Central Tax (Rate),dt. 28-06-2017Refund of 50% of CGST on supplies to CSD under section 55
7201707/2017-Central Tax (Rate),dt. 28-06-2017Exemption 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
8201708/2017-Central Tax (Rate),dt. 28-06-2017CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
9201709/2017-Central Tax (Rate),dt. 28-06-2017Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
10201710/2017-Central Tax (Rate),dt. 28-06-2017CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
11201711/2017-Central Tax (Rate),dt. 28-06-2017To notify the rates for supply of services under CGST Act
12201712/2017-Central Tax (Rate),dt. 28-06-2017To notify the exemptions on supply of services under CGST Act
13201713/2017-Central Tax (Rate),dt. 28-06-2017To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
14201714/2017-Central Tax (Rate),dt. 28-06-2017To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
15201715/2017-Central Tax (Rate),dt. 28-06-2017To notify the supplies not eligible for refund of unutilized ITC under CGST Act
16201716/2017-Central Tax (Rate),dt. 28-06-2017To 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
17201717/2017-Central Tax (Rate),dt. 28-06-2017To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
18201718/2017-Central Tax (Rate),dt. 30-06-2017Seek 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%
19201719/2017-Central Tax (Rate),dt. 18-08-2017Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
20201720/2017-Central Tax (Rate),dt. 22-08-2017Seeks 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 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%
21201721/2017-Central Tax (Rate),dt. 22-08-2017Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair 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.
22201722/2017-Central Tax (Rate),dt. 22-08-2017Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
23201723/2017-Central Tax (Rate),dt. 22-08-2017Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
242017Notification No 24/2017-Central Tax (Rate) ,dt. 21-09-2017Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
252017Notification No 25/2017-Central Tax (Rate) ,dt. 21-09-2017Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
262017Notification No 26/2017-Central Tax (Rate) ,dt. 21-09-2017Exempt certain supplies to NPCIL.
272017Notification No 27/2017-Central Tax (Rate) ,dt. 22-09-2017Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
282017Notification No 28/2017-Central Tax (Rate) ,dt. 22-09-2017Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
292017Notification No 29/2017-Central Tax (Rate) ,dt. 22-09-2017Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
302017Notification No 30/2017-Central Tax (Rate) ,dt. 29-09-2017Exempting supply of services associated with transit cargo to Nepal and Bhutan.
312017Notification No. 31/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 11/2017-CT(R).
322017Notification No. 32/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 12/2017-CT(R).
332017Notification No. 33/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
342017Notification No. 34/2017-Central Tax (Rate) ,dt. 13-10-2017The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).
352017Notification No. 35/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 2/2017-Central Tax (Rate).
362017Notification No. 36/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to amend notification No. 4/2017-Central Tax (Rate).
372017Notification No. 37/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
382017Notification No 38/2017-Central Tax (Rate) ,dt. 13-10-2017Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017
392017Notification No. 39/2017-Central Tax (Rate) ,dt. 18-10-2017Seeks 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.
402017Notification No.40/2017-Central Tax (Rate) ,dt. 23-10-2017Seeks 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.
41201741/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
42201742/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
43201743/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
44201744/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
45201745/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
46201746/2017-Central Tax (Rate) ,dt. 14-11-2017 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 “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
47201747/2017-Central Tax (Rate) ,dt. 14-11-2017Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
1201801/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks 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.
2201802/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks 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.
3201803/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks 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).
4201804/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks 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.
5201805/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
6201806/2018-Central Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.1/2017-CGST (Rate).
7201807/2018-Central Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.2/2017-CGST (Rate).
8201808/2018-Central Tax (Rate) ,dt. 25-01-2018seeks to amend Notification No.1/2017-CGST (Rate)
9201809/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend Notification No.45/2017-Central (Rate)
10201810/2018-Central Tax (Rate) ,dt. 23-03-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
11201811/2018-Central Tax (Rate) ,dt. 28-05-2018Seeks 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)
12201812/2018-Central Tax (Rate) ,dt. 29-06-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
13201813/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
14201814/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
15201815/2018-Central Tax (Rate) ,dt. 26-07-2018 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).
16201816/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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.
17201817/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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.
18201818/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
19201819/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
20201820/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
21201821/2018-Central Tax (Rate) ,dt. 26-07-2018Seeks 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
22201822/2018-Central Tax (Rate) ,dt. 06-08-2018Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
232018 Central Tax (Rate) Notifications Year 23/2018-Central Tax (Rate) ,dt. 20-09-2018Seeks 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.