CBEC Notifications 2017-18 on Central Tax Rate

The CBEC has, from time to time during 2017-2018, issued various Notifications in respect of provisions relating to Central Tax Rate (CGST Rate) for Intra-State Supply of Goods and Services, tax payable on reverse charge basis, exemptions, input tax credit, change in tax rate, refund of tax, etc. as under:

Central Tax Rate Notification No./ Date/ Particulars
CBEC Notification 9/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC amends Notification No.45/2017-Central (Rate).
CBEC Notification 8/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC amends Notification No.1/2017-CGST (Rate).
CBEC Notification 7/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC amends Notification No.2/2017-CGST (Rate).
CBEC Notification 6/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC amends Notification No.1/2017-CGST (Rate).
CBEC Notification 5/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC notifies exemption from Central Tax for Central Government’s share of Profit Petroleum.
CBEC Notification 4/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC notifies 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.
CBEC Notification 3/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC amends notification No. 13/2017- Central Tax (Rate) to specify services under RCM which are supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person.
CBEC Notification 2/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC amends notification No. 12/2017- Central Tax (Rate) to exempt certain services, as recommended by GST Council.
CBEC Notification 1/2018 Central Tax Rate dt. 25 Jan. 2018 : CBEC amends notification No. 11/2017- Central Tax (Rate) to notify CGST rates of various services as recommended by GST Council.
CBEC Notification 47/2017 Central Tax Rate dt. 14 Nov. 2017CBEC Notifies Exemption for Admission Service to Protected Monuments under GST, applicable w.e.f. 15 Nov. 2017.
CBEC Notification 46/2017 Central Tax Rate dt. 14 Nov. 2017CBEC Notifies reduced GST Rate of 5% for Restaurants/ Job Work on Handicraft Goods, applicable w.e.f. 15 Nov. 2017.
CBEC Notification 45/2017 Central Tax Rate dt. 14 Nov. 2017CBEC Notifies Concessional 2.5% GST Rate for Scientific and Technical Equipments supplied to public funded research institutions w.e.f. 15 Nov. 2017.
CBEC Notification 44/2017 Central Tax Rate dt. 14 Nov. 2017CBEC notifies amendments in GST provisions regarding restriction/ non-refund of Unutilised ITC for certain Fabrics (corduroy/ narrowly woven), applicable w.e.f. 15 Nov. 2017.
CBEC Notification 43/2017 Central Tax Rate dt. 14 Nov. 2017CBEC notifies that GST is Payable on Raw Cotton under Reverse Charge (RCM), applicable w.e.f. 15 Nov. 2017.
CBEC Notification 41/2017 Central Tax Rate dt. 14 Nov. 2017CBEC notifies amended/ reduced GST Rates for Various items of Goods and Services, applicable w.e.f. 15 Nov. 2017.
CBEC Notification 40/2017 Central Tax Rate dt. 23 Oct. 2017CBEC Notifies 0.1% GST Rate for Supplies of Goods to Merchant Exporters for Exports.
CBEC Notification 18/2017 Central Tax Rate dt. 30 June 2017 : CBEC Amends Notification 1/2017 Central Tax Rate dt. 28 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%.
CBEC Notification 17/2017 Central Tax Rate dt. 28 June 2017 : CBEC notifies certain categories of services where tax is payable by e-commerce operator in respect of intra-state supplies under the CGST Act, 2017.
CBEC Notification 16/2017 Central Tax Rate dt. 28 June 2017 : CBEC notifies specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods/ services received by them under CGST Act, e.g. United Nations, etc.
CBEC Notification 15/2017 Central Tax Rate dt. 28 June 2017 : CBEC notifies that no refund of unutilised input tax credit shall be allowed under Section 54(3) of CGST Act, 2017 in respect of services specified in item 5(b) of Schedule II thereto.
CBEC Notification 14/2017 Central Tax Rate dt. 28 June 2017CBEC notifies that activities or transactions of ‘Public Authority’ not to be treated as Supply of Goods or Services under Section 7(2) of the CGST Act, 2017.
CBEC Notification 13/2017 Central Tax Rate dt. 28 June 2017CBEC notifies specified intra-state supplies of Services where central tax is payable on reverse charge basis by the intra-state recipient of such Services under the CGST Act, 2017.
CBEC Notification 12/2017 Central Tax Rate dt. 28 June 2017CBEC notifies certain intra-state supply of services to be exempt from central tax under the CGST Act, 2017.
CBEC Notification 11/2017 Central Tax Rate dt. 28 June 2017CBEC notifies central tax rates for intra-state supply of services under the CGST Act, 2017.
Annexure to CBEC Notification 11/2017 Central Tax Rate dt. 28 June 2017CBEC notifies scheme of Classification of Services.
CBEC Notification 10/2017 Central Tax Rate dt. 28 June 2017CBEC notifies exemption for dealers operating under Margin Scheme notified under section 11(1) of the CGST Act, 2017.
CBEC Notification 9/2017 Central Tax Rate dt. 28 June 2017CBEC notifies certain intra-state supplies of Goods/ Services by an unregistered person, received by a TDS deductor under Section 51, to be exempt from central tax under Section 11(1) of the CGST Act, 2017.
CBEC Notification 8/2017 Central Tax Rate dt. 28 June 2017CBEC notifies certain intra-state supplies of Goods/ Services, received by a registered person from an unregistered person (upto Rs. 5000/ day), to be exempt from central tax on reverse charge basis under Section 11(1) of the CGST Act, 2017.
CBEC Notification 7/2017 Central Tax Rate dt. 28 June 2017CBEC notifies that 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 to be exempt from central tax under Section 9 of the CGST Act, 2017.
CBEC Notification 6/2017 Central Tax Rate dt. 28 June 2017CBEC notifies that CSD shall be entitled to 50% refund of central tax paid by it on all inward supplies of goods, under section 55 of the CGST Act, 2017.
CBEC Notification 5/2017 Central Tax Rate dt. 28 June 2017 : CBEC notifies certain supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed, under Section 54(3) of the CGST Act, 2017.
CBEC Notification 4/2017 Central Tax Rate dt. 28 June 2017 : CBEC notifies specified intra-state supplies of Goods where central tax is payable on reverse charge basis by the intra-state recipient of such goods under Section 9(3) of the CGST Act, 2017.
CBEC Notification 3/2017 Central Tax Rate dt. 28 June 2017 : CBEC notifies concessional tax rate  of 2.5% for oil exploration and production, under Section 11(1) of the CGST Act, 2017.
CBEC Notification 2/2017 Central Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supplies of Goods to be exempt from central tax under Section 11(1) of the CGST Act, 2017.
Corrigendum dt. 30 June 2017 to CBEC Notification 1/2017 Central Tax Rate
CBEC Notification 1/2017 Central Tax Rate dt. 28 June 2017 : CBEC Notifies central tax rate, in respect of intra-state supplies, at 2.5%, 6%, 9%, 14%, 1.5% and .125% and lists respective items in CGST Rate Schedule, under Section 9 of the CGST Act, 2017.

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Union Territory Tax Rate Notifications issued by CBEC

Compensation Cess Rate Notifications issued by CBEC