Latest GST Notifications (CGST Rate and IGST Rate) to give effect to gst council decisions

Latest GST Notifications (CGST Rate and IGST Rate) to give effect to gst council decisions
GST
Dated:- 15-11-2017

IGST Notifications (Rate)
No. 50/2017 – Dated: 14-11-2017 – IGST Rate
Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
No. 49/2017 – Dated: 14-11-2017 – IGST Rate
Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
No. 48/2017 – Dated: 14-11-2017 – IGST Rate
Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute

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rding gst rates.
CGST Notifications (Rate)
No. 47/2017 – Dated: 14-11-2017 – CGST Rate
Seeks 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.
No. 46/2017 – Dated: 14-11-2017 – CGST Rate
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.
No. 45/2017 – Dated: 14-11-2017 – CGST Rate
seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
No. 44/2017 – Dated: 14-11-2017 – CGST Rate
seeks 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.
No. 43/2017 – Dated: 14-11-2017 – CGST Rate
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3/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the due date for submission of details in FORM GST-ITC-04
No. 62/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
No. 61/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
No. 60/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
No. 59/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the time limit for filing of FORM GSTR-4
No. 58/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores
No. 57/2017 – Dated: 15-11-2017 – CGST
Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹

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