Goods and Services Tax

Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting
25/2018 Dated:- 31-12-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 25/2018-Union Territory Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1268 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following a

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that state for immediate consumption”;
(ii) after S. No. 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated”;
(iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“153
Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause”.
2. This notification shall come into force on the 1st January, 2019.
[F.No.354

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Union Territory Tax (Rate) – seeks to exempt Union Territory tax on supply of gold, silver or platinum by nominated agencies to registered persons.
26/2018 Dated:- 31-12-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2018-Union Territory Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1269 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of 2[gold, silver or platinum] falling in 3[Chapter 71] of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for “Export Against Supply by Nominated Agency” as referred to in 5[paragraph 4.40] o

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(iii) wherever such proof of export is not produced within the period mentioned in condition (ii), the Nominated Agency shall pay the amount of Union territory tax payable on the quantity of 2C[gold, silver or platinum] not exported, along with interest from the date when the said tax on such supply was payable, but for the exemption.
Explanation. – For the purpose of this notification, –
6[(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023;]
7[(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/

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ion No. 17/2019-Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as, “gold”
2C.
Substituted vide Notification No. 17/2019-Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as, “gold”
3.
Substituted vide Notification No. 17/2019-Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as, “heading 7108”
4.
Substituted vide Notification No. 17/2019-Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as,
“(d) “Heading” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)”
5.
Substituted vide Notification No. 10/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “paragraph 4.41”
6.
Substituted vide Notification No. 10/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“(a) “Foreign Trade Policy ” means the Foreign Trade Policy, 2015-2020, notifi

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Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
24/2018 Dated:- 31-12-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 24/2018- Union territory Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1267 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Ex

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] shall be substituted;
(v) against S. No. 225, for the entry in column (3), the entry “Footwear of sale value not exceeding ₹ 1000 per pair” shall be substituted;
(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: –
“225A
6602 00 00
Walking-sticks including seat sticks
225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”;
(vii) against S. No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely: –
“Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Union Territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy

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the entries relating thereto shall be omitted;
(iii) S. No. 171A shall be re-numbered as S.No. 171AA, and before S. No. 171AA as so re-numbered, the following serial number and entries shall be inserted, namely:-
“171A
6305 32 00
Flexible intermediate bulk containers”;
(iv) against S. No. 173, in the entry in column (3), the words “walking-sticks, seat-sticks,” shall be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(d) in Schedule III – 9%, –
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely: –
“121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”;
(ii) S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted;
(iii) against S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; beari

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ed as S. No. 440B and before S. No. 440B as so re-numbered, the following serial number and entries shall be inserted, namely:
“440A
9504
Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]”;
(e) in Schedule IV – 14%, –
(i) S. No. 47 and the entries relating thereto shall be omitted;
(ii) S. No. 135 and the entries relating thereto shall be omitted;
(iii) against S. No. 139, in the entry in column (3), after the words “other than Lithium-ion battery”, the words “and other Lithium-ion accumulators including Lithium-ion power banks” shall be inserted;
(iv) S. No. 151 and the entries relating thereto shall be omitted;
(v) against S. No. 154, in the entry in column (3), for the figures and word “20 inches” and the figures and letters “68

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Seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
31/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 31/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1278 (E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability

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Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
30/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 30/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1277 (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendmen

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on territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.”;
(b) after serial number 13 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
“14.
Services provided by business facilitator (BF) to a banking company
Business facilitator (BF)
A banking company, located in the taxable territory
15.
Services provided by an agent of business correspondent (BC) to business correspondent (BC).
An agent of business correspondent (BC)
A business correspond

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the taxable territory.”;
(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:-
“(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.”.
2. This notification shall come into force on the 1st day of January, 2019.
[F. No. 354/428/2018- TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 10/2017 – Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended by notification No. 16/2018 – Integrated Tax (Rate), dated th

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Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
29/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 29/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1276 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes

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or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.
Nil
Nil”;
(b) after serial number 28 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“28A
Heading 9971
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).
Nil
Nil”;
(c) against serial number 35A, in the entry in column (3), after the letters and words “PSUs from the”, the wo

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ished by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961).
Nil
Nil”;
(ii) in paragraph 2, after clause (za), the following clause shall be inserted, namely: –
“(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934).”.
2. This notification shall come into force on the 1st day of January, 2019.
[F. No.354/428/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 9/2017 – Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 68

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Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
28/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 28/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1275 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following furthe

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erations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 5 relating to Explanation]”;
(B) in column (3), in item (vii), after the brackets and figures “(iv),”, the brackets and figures “(iva),” shall be inserted;
(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Service of third party insurance of “goods carriage”
12
–
(vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above.
18
-“;
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(viia) Lea

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e price of admission ticket is above one hundred rupees.
18
-“;
(C) in item (iiia), the words “exhibition of cinematograph films,” shall be omitted;
(D) in column (3), in item (vi), after the brackets and figures “(ii),”, the brackets and figures “(iia),” shall be inserted;
(i) after serial number 37 in column (1) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“38.
9954 or 9983 or 9987
Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, –
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants
Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No.

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Integrated Goods and Services Tax (Amendment) Rules, 2018
04/2018 Dated:- 31-12-2018 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 04/2018 – Integrated Tax
New Delhi, the 31st December, 2018
10 Pausha,1940 Saka
G.S.R. 1256 (E). – In exercise of the powers conferred by sub-sections (3),(7) and (11) of section 12 and sub section (7) of section 13 read with section 22 of the Integrated Goods and Services Tax Act , 2017 (13 of 2017), the Central Government hereby makes the following rules to further amend the Integrated Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.-
(1) These rules may be called the Integrated Goods and Services Tax (Amendment) Rules, 2018.
(2) They shall be deemed to have come into force on the 1st day of January, 2019.
2. In the Integrated Goods and Services Tax Rules, 2017 (hereinafter referred t

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any other vessel ; or
(c) accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or
(d) any services ancillary to the services referred to in clauses (a), (b) and (c),
where such immovable property or boat or vessel is located in more than one State or Union territory, shall be taken as being in each of the respective States or Union territories, and in the absence of any contract or agreement between the supplier of service and recipient of services for separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined in the following manner namely:-
(i) in case of services provided by way of lodging accommodation by a hotel, inn, guest house, club or campsite, by whatever name called (except cases where such property is

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mmodation by a house boat or any other vessel and services ancillary to such services, the supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the time spent by the boat or vessel in each such State or Union territory, which shall be determined on the basis of a declaration made to the effect by the service provider.
Illustration 1: A hotel chain X charges a consolidated sum of ₹ 30,000/- for stay in its two establishments in Delhi and Agra, where the stay in Delhi is for 2 nights and the stay in Agra is for 1 night. The place of supply in this case is both in the Union territory of Delhi and in the State of Uttar Pradesh and the service shall be deemed to have been provided in the Union territory of Delhi and in the State of Uttar Pradesh in the ratio 2:1 respectively. The value of services provided will thus be apportioned as ₹ 20,000/- in the Union territory of Delhi and ₹ 10,000/- in the State of Utt

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2:2 or 11:1 (simplified) in the states of Kerala and Karnataka, respectively. The value of the service shall be accordingly apportioned between the States.
5. The supply of services attributable to different States or Union territories, under sub- section (7) of section 12 of the said Act, in the case of-
(a) services provided by way of organisation of a cultural, artistic, sporting, scientific, educational or entertainment event , including supply of services in relation to a conference, fair exhibition, celebration or similar events; or
(b) services ancillary to the organisation of any such events or assigning of sponsorship to such events ,
where the services are supplied to a person other than a registered person, the event is held in India in more than one State or Union territory and a consolidated amount is charged for supply of such services, shall be taken as being in each of the respective States or Union territories, and in the absence of any contract or agreement betwee

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said Act, in the case of supply of services relating to a leased circuit where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of such services, shall be taken as being in each of the respective States or Union territories, and in the absence of any contract or agreement between the supplier of service and recipient of services for separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined in the following manner, namely:-
(a) The number of points in a circuit shall be determined in the following manner:
(i) in the case of a circuit between two points or places, the starting point or place of the circuit and the end point or place of the circuit will invariably constitute two points;
(ii) any intermediate point or place in the circuit will also constitute a point provided that the benefit of the leased circuit is also available

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int of this circuit is in Tamil Nadu and two points in Karnataka. The place of supply of this service is in the States of Tamil Nadu and Karnataka. The service shall be deemed to have been provided in the ratio of 1:2 in the States of Tamil Nadu and Karnataka, respectively.
Illustration 3: A company T installs a leased circuit between the Kolkata, Patna and Guwahati offices of a company C. There are 3 points in this circuit in Kolkata, Patna and Guwahati. One point each of this circuit is, therefore, in West Bengal, Bihar and Assam. The place of supply of this service is in the States of West Bengal, Bihar and Assam. The service shall be deemed to have been provided in the ratio of 1:1:1 in the States of West Bengal, Bihar and Assam, respectively.
7. The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of goods which are required to be made physically available by

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e of services supplied on the same goods, by equally dividing the value of the service in each of the States and Union territories where the service is performed;
(ii) in the case of services supplied on different goods, by taking the ratio of the invoice value of goods in each of the States and Union territories, on which service is performed, as the ratio of the value of the service performed in each State or Union territory;
(iii) in the case of services supplied to individuals, by applying the generally accepted accounting principles.
Illustration-1: A company C which is located in Kolkata is providing the services of testing of a dredging machine and the testing service on the machine is carried out in Orissa and Andhra Pradesh. The place of supply is in Orissa and Andhra Pradesh and the value of the service in Orissa and Andhra Pradesh will be ascertained by dividing the value of the service equally between these two States.
Illustration-2: A company C which is located in Del

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13 of the said Act, in the case of supply of services directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, where the location of the supplier of services or the location of the recipient of services is outside India, and where such services are supplied in more than one State or Union territory, in the absence of any contract or agreement between the supplier of service and recipient of services for separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined by applying the provisions of rule 4, mutatis mutandis.
9. The proportion of value attributable to different States or Union terri

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Exemption to integrated tax on supply of gold, silver or platinum by nominated agencies to registered persons.
27/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 27/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1266 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of 2[gold, silver or platinum] falling in 3[Chapter 71] of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for “Export Against Supply by Nominated Agency” as referred to in  5[paragraph 4.40] of the Foreign Trade Policy, read

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not produced within the period mentioned in condition (ii), the Nominated Agency shall pay the amount of integrated tax payable on the quantity of 2C[gold, silver or platinum] not exported, along with interest from the date when the said tax on such supply was payable, but for the exemption.
Explanation. – For the purpose of this notification, –
6[(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023;]
7[(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023;]
8[(c) “

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. 01-10-2019 before it was read as, “gold”
2C.
Substituted vide Notification No. 17/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as, “gold”
3.
Substituted vide Notification No. 17/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as, “heading 7108”
4.
Substituted vide Notification No. 17/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as,
“(d) “Heading” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)”
5.
Substituted vide Notification No. 10/2023-Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “paragraph 4.41”
6.
Substituted vide Notification No. 10/2023-Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2015-2020, notified by the Government of India in the Ministry of Commerce and Industry vide notification No

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Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
26/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 26/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1265 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in th

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he entries relating thereto, the following serial number and entries shall be inserted, namely: –
“121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated”;
(iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“153
Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause”.
2. This notification shall come into force on the 1st January, 2019.
[F.No.354/432/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government

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Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
25/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 25/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1264 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,

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shall be substituted;
(v) against S. No. 225, for the entry in column (3), the entry “Footwear of sale value not exceeding ₹ 1000 per pair” shall be substituted;
(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: –
“225A
6602 00 00
Walking-sticks including seat sticks
225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”;
(vii) against S. No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely: –
“Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cen

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ntries relating thereto shall be omitted;
(iii) S. No. 171A shall be re-numbered as S.No. 171AA, and before S. No. 171AA as so re-numbered, the following serial number and entries shall be inserted, namely:-
“171A
6305 32 00
Flexible intermediate bulk containers”;
(iv) against S. No. 173, in the entry in column (3), the words “walking-sticks, seatsticks,” shall be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(d) in Schedule III – 18%, –
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely: –
“121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”;
(ii) S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted;
(iii) against S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing hou

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S. No. 440B and before S. No. 440B as so re-numbered, the following serial number and entries shall be inserted, namely:
“440A
9504
Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]”;
(e) in Schedule IV – 28%, –
(i) S. No. 47 and the entries relating thereto shall be omitted;
(ii) S. No. 135 and the entries relating thereto shall be omitted;
(iii) against S. No. 139, in the entry in column (3), after the words “other than Lithiumion battery”, the words “and other Lithium-ion accumulators including Lithium-ion power banks” shall be inserted;
(iv) S. No. 151 and the entries relating thereto shall be omitted;
(v) against S. No. 154, in the entry in column (3), for the figures and word “20 inches” and the figures and letters “68 cm”, t

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Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals
81/55/2018-GST Dated:- 31-12-2018 CGST – Circulars / Ordes
GST
Circular No. 81/55/2018-GST
F.No.354/408/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*****
North Block, New Delhi
Dated, 31st December, 2018
To,
Principal Chief Commissioners/ Principal Directors General,
Chief Commissioners/ Directors General,
Principal Commissioners/ Commissioners of GST and Central Tax (All),
Madam/ Sir,
Subject: Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals-reg.
Representations have been received seeking clarification as regards the scope and

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appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (other than fire extinguishers, whether or not charged), were placed under 18% slab. Subsequently, on the recommendation of the GST Council, the item namely, 'Nozzles for drip irrigation equipment or nozzles for sprinkler was placed under 12% GST slab (Entry No. '195A' with effect from 22.09.2017). Upon revisiting the issue of GST rate on micro irrigation including drip irrigation system, including laterals the GST Council recommended 12% GST rate on micro irrigation system, namely, sprinklers, drip irrigation system, including laterals. Ac

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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 in its 31st meeting held on 22.12.2018.
29/2018- Central Tax (Rate) Dated:- 31-12-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 29/2018- Central Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1273 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the not

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r
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.”;
(b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
“12.
Services provided by business facilitator (BF) to a banking company
Business facilitator (BF)
A banking company, located in the taxable territory
13.
Services provided by an agent of business correspondent (BC) to business correspondent (BC).
An agent of business correspondent (BC)
A business correspondent, located i

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erritory.”;
(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:-
“(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.”.
2. This notification shall come into force on the 1st day of January, 2019.
[F. No. 354/428/2018- TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 13/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended by notification No. 15/2018 – Central Tax (Rate), dated the 26th July, 2018

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Clarification regarding GST rates & classification (goods)
80/54/2018-GST Dated:- 31-12-2018 CGST – Circulars / Ordes
GST
Circular No. 80/54 /2018-GST
F. No.354/432/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*****
North Block, New Delhi
Dated 31st December, 2018
To,
Principal Chief Commissioners/ Principal Directors General,
Chief Commissioners/ Directors General,
Principal Commissioners/ Commissioners of Central Excise & Central Tax
Madam/ Sir,
Subject: Clarification regarding GST rates & classification (goods)-reg.
Representations have been received seeking clarification in respect of applicable GST rates on the following items:
(i) Chhatua or Sattu
(ii) Fish meal and other raw materials used for making cattle/poultry/aquatic feed
(iii) Animal Feed Supplements/ feed additives from drugs
(iv) Liquefied Petroleum Gas for Domestic Use
(v) Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags la

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notification No. 2/2017-Central Tax (Rate) dated 28.06.2017) and if branded and packed it attracts 5% GST (S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017).
4. Applicable GST rate on Fish meal and other raw materials used for making cattle/poultry/aquatic feed:
4.1. Representations have been received seeking clarification regarding GST rate applicable on the other raw materials/inputs used for making cattle/poultry/aquatic feed. The classification dispute here is between the following two entries in the two notifications. The details are as under:
Notification
Tariff Line
Description
Rate
S. No. 102 of notification No. 2/2017-Central Tax (Rate) dated 28.6.2017
2301, 2302, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
NIL
S. No. 103 of notification No. 1/2017- Central Tax (Rate) da

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sh meals or meat cum bone meal (MBM) falling under heading 2301.
4.3 It is accordingly clarified that fish meals, meat cum bone meal (MBM) etc., attract 5% GST under S. No. 103 in notification No. 1/2017- Central Tax (Rate) dated 28.6.2017
5. Applicable GST rate on Animal Feed Supplements/feed additives from drugs:
5.1. Representations have been received seeking clarification regarding GST rate applicable on Animal Feed Supplements/feed additives from drugs. The dispute is in classification of Animal Feed Supplements/feed additives from drugs between tariff heading 2309 and 2936.
5.2 As per the HSN, 2309 interalia covers reading vitamins and provitamins which improve digestion and, more generally, ensure that the animal makes good use of the feeds and safeguard its health. On the other hand, HS code 2936 coves vitamins and provitamins which are medicinal in nature and have much higher concentration of active substance.
5.4 Thus while deciding the classification of the products cla

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e a dried antibiotic mass on a carrier like cereal middling. The antibiotic content in these items is usually between 8% and 16%. Thus, HS code 2309 would cover only such product, which in the form supplied, are capable of specific use as food supplement for animals and not capable of any general use. If the vitamins, provitamins are supplied in a form in which they are capable of general use, i.e. in the form in which it could be used as inputs or raw materials for further processing, instead of being ready to use, then these would be classifiable under heading 2936.
6. Applicability of GST on supply of Liquefied Petroleum Gas for Domestic Use:
6.1 Representations have been received seeking clarification regarding applicability of GST rate at 5% on LPG supplied by refiners/fractionators (like GAIL / ONGC) to Oil Marketing Companies (OMC) for ultimate supply to household domestic consumers in terms of Ministry of Petroleum and Natural Gas (MoPNG) letter No. P 20023/2/2011-PP dated 23

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er the S. No. 165A of the notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 and shall, accordingly, attract a GST rate of 5%, with effect from 25.1.2018.
7. Applicability of GST on supply of Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP:
7.1 Representations have been received seeking the classification and GST rates on Polypropylene Woven and Non-Woven Bags and Polypropylene Woven and Non-Woven Bags laminated with BOPP.
7.2 As per the explanatory notes to the HSN to HS code 39.23, the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products and includes boxes, crates, cases, sacks and bags.
7.3 Further as per the Chapter note to Chapter 39, the expression "plastics" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat

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it-props; logs, whether or not quarter-split, for pulping; round logs for the manufacture of veneer sheets, etc.; logs for the manufacture of match sticks, wood ware, etc.”.
8.3 Thus, it is clarified that wood logs or any kind of wood in the rough/timber, including the wood in rough/log/timber used for pulping falls under heading 4403 and attract GST at the rate of 18%.
9. Applicability of GST on supply of Bagasse based laminated particle board:
9.1 Representation has been received seeking clarification on applicability of GST rate on Bagasse based laminated particle board. In this context, it is sated that the Bagasse Board has specific entry at S. No. 92 in Schedule II to the Notification 1/2017-Central Tax (Rate). Accordingly, the said entry covers Bagasse boards falling under 44 or any other chapter and 12% GST. Further, it is also stated the description “Bagasse board” in the said entry also covers Bagasse board [ whether plain or laminated].
9.2 Thus, it is clarified Bagasse

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GST rate of 5%. Garments and made up articles of textiles under chapters 61, 62 and 63 attract GST at the rate of 5% when value is upto ₹ 1000 per piece and 12% when the value exceeds ₹ 1000 per piece.
10.3 Earlier, vide Circular no. 13/13/2017-CGST dated 27th October 2017, it has been clarified that mere packing of fabrics into pieces of different lengths will not change the nature of these goods and such pieces of fabrics would continue to be classifiable under the respective heading as the fabric and attract the 5% GST rate. This clarification would equally apply to three pieces of fabrics sold in a pack as ladies salwar suit. Any embroidery on a fabric piece or certain embellishment thereon does not change the basic nature of their being a fabric. The chapter 63 covers garment, including the unstitched garments which may or may not be sufficiently completed to be identifiable as garments or parts of garments. However, heading 6307 would not cover a fabric pieces or a

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the Tariff. Therefore, this concession would be available only to such machinery, equipment etc., which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including WTEP. This entry does not cover goods falling under other chapters, say a transport vehicle falling under Chapter 87 that may be used for movement of waste to WTEP.
11.3 Another related doubt raised is as to how would a supplier satisfy himself that goods falling under Chapter 84, 85 and 94, say a turbine or a boiler, required in a WTEP, would be used in the WTEP. In this context it is clarified that GST is to be self-assessed by a taxpayer. Therefore, he needs to satisfy himself with the requisite document from a buyer such as supply contracts/order for WTEP from the concerned authorities before supplying goods claiming concession under said entry 234.
12. Applicability of GST on supply of Turbo Charger for railways:
12.1. Representations have been received seekin

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ply of service
13.1 As per Circular No. 21/21/2017-GST dated 22.11.2017, it was clarified that no IGST would be applicable on such interstate movements of rigs, tools & spares and all goods on wheels. Doubts have been raised regarding applicability of GST on inter-state movement of machinery like tower cranes, rigs, batching plants, concrete pumps and mixers which are not mounted on wheels, but require regular means of conveyance (used by companies in Infrastructure business).
13.2 Any inter-state movement of goods for provision of service on own account by a service provider, where no transfer of title in such goods or transfer of goods to the distinct person by way of stock transfer is not involved, does not constitute a supply of such goods. Hence, it is clarified that any such movement on own account (not involving distinct person in terms of section 25), where such movement is not intended for further supply of such goods does not constitute a supply and would not be liable to G

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Seeks 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.
30/2018-Central Tax (Rate) Dated:- 31-12-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 30/2018-Central Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1274 (E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the not

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Seeks 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 31st meeting held on 22.12.2018.
28/2018-Central Tax (Rate) Dated:- 31-12-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 28/2018-Central Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1272 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following

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nment or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.
Nil
Nil”;
(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“27A
Heading 9971
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).
Nil
Nil”;
(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking

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tral Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961).
Nil
Nil”;
(ii) in paragraph 2, after clause (za), the following clause shall be inserted, namely: –
“(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934).”.
2. This notification shall come into force on the 1st day of January, 2019.
[F. No.354/428/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 12/2017 – Central Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated th

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Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting
24/2018 Dated:- 31-12-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 24/2018-Central Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1261 (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017,

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hall be substituted;
(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: –
“225A
6602 00 00
Walking-sticks including seat sticks
225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”;
(vii) against S. No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely: –
“Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as

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ollowing serial number and entries shall be inserted, namely:-
“171A
6305 32 00
Flexible intermediate bulk containers”;
(iv) against S. No. 173, in the entry in column (3), the words “walking-sticks, seat-sticks,” shall be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(d) in Schedule III – 9%, –
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely: –
“121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”;
(ii) S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted;
(iii) against S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; f

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ideo game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards,
special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]”;
(e) in Schedule IV – 14%, –
(i) S. No. 47 and the entries relating thereto shall be omitted;
(ii) S. No. 135 and the entries relating thereto shall be omitted;
(iii) against S. No. 139, in the entry in column (3), after the words “other than Lithium-ion battery”, the words “and other Lithium-ion accumulators including Lithium-ion power banks” shall be inserted;
(iv) S. No. 151 and the entries relating thereto shall be omitted;
(v) against S. No. 154, in the entry in column (3), for the figures and word “20 inches” and the figures and letters “68 cm”, the figures and word “32 inches” shall respectively be substituted;
(vi) for S. No. 174 and the entries relating thereto, the followin

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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 in its 31st meeting held on 22.12.2018.
27/2018-Central Tax (Rate) Dated:- 31-12-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 27/2018-Central Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1271 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Central

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arrangement.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation]”;
(B) in column (3), in item (vii), after the brackets and figures “(iv),”, the brackets and figures “(iva),” shall be inserted;
(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Service of third party insurance of “goods carriage”
6
–
(vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above.
9
-“;
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(viia) Leasing or renting of goods
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
–
(viii

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omitted;
(D) in column (3), in item (vi), after the brackets and figures “(ii),”, the brackets and figures “(iia),” shall be inserted;
(i) after serial number 37 in column (1) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“38.
9954 or 9983 or 9987
Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, –
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy devices/plants
Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide G

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Exemption to central tax on supply of gold, silver or platinum by nominated agencies to registered persons.
26/2018-Central Tax (Rate) Dated:- 31-12-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2018-Central Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1263 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of 2[gold, silver or platinum] falling in 3[Chapter 71] of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for “Export Against Supply by Nominated Agency” as referred to in 5[paragraph 4.40] of the Foreign Trade Policy, read with relevant provi

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eriod mentioned in condition (ii), the Nominated Agency shall pay the amount of central tax payable on the quantity of 2C[gold, silver or platinum] not exported, along with interest from the date when the said tax on such supply was payable, but for the exemption.
Explanation. – For the purpose of this notification, –
6[(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023;]
7[(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023;]
8[(c) “Nominated Agency” means entit

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C.
Substituted vide Notification No. 17/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as, “gold”
3.
Substituted vide Notification No. 17/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as, “heading 7108”
4.  
Substituted vide Notification No. 17/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as,
“(d) “Heading” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).”
5.
Substituted vide Notification No. 10/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “paragraph 4.41”
6.
Substituted vide Notification No. 10/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2015-2020, notified by the Government of India in the Ministry of Commerce and Industry vide notification No.41/2015-2020, dated the 5th December, 2017, pub

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Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
25/2018-Central Tax (Rate) Dated:- 31-12-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 25/2018-Central Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1262 (E).- In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of

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ing thereto, the following serial number and entries shall be inserted, namely: –
“121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated”;
(iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“153
Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause”.
2. This notification shall come into force on the 1st January, 2019.
[F.No.354/432/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note

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Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017
79/2018 Dated:- 31-12-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 79/2018 – Central Tax
New Delhi, the 31st December, 2018
G.S.R.1283 (E),- In exercise of the powers conferred by sub-section (1) of section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017- Central Tax, dated the 19th June, 2017, published in the Gazett

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Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
78/2018-Central Tax Dated:- 31-12-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 15/2019 – Central Tax dated 28-03-2019
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 78/2018-Central Tax
New Delhi, the 31st December, 2018
G.S.R. 1255 (E). – In pursuance

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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
77/2018 Dated:- 31-12-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 77/2018 – Central Tax
New Delhi, the 31st December, 2018
G.S.R. 1254 (E),- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance, Department of Revenue No. 73/20

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Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases.
76/2018-Central Tax Dated:- 31-12-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 76/2018-Central Tax
New Delhi, the 31st December, 2018
G.S.R. 1253 (E),- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1

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ilure continues:
Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act, shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further that the amount of late fee payable under section 47 of the said Act, shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.
1[Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in colu

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hed on or before the 30th day of June, 2020
March, 2020
If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
April, 2020
If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020
May, 2020
If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020
June, 2020
If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020
July, 2020
If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020
3.
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
February, 2020
If return in FORM GSTR-3

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d waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil:
Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil.]
3[Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM G

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sh the returns in FORM GSTR-3B by the due date, namely:-
6[Table
S. No.
Class of registered persons
Tax period
Period for which late fee Waived
(1)
(2)
(3)
(4)
1.
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year
March, 2021, April, 2021 and May, 2021
Fifteen days from the due date of furnishing return
2.
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39
March, 2021
Sixty days from the due date of furnishing return
April, 2021
Forty-five days from the due date of furnishing return
May, 2021
Thirty days from the due date of furnishing return
3.
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39
January-March, 2021
Sixty days from the due date o

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said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely: –
TABLE
S. No.
Class of registered persons
Amount
(1)
(2)
(3)
1.
Registered persons whose total amount of central tax payable in the said return is nil
Two hundred and fifty Rupees
2.
Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1
One thousand rupees
3.
Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1
Two thousand and five hundred rupees]
[F.No.20/06/16/2018-GST]
(Dr. S

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.5 crores in the preceding financial year
February, 2020
If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
March, 2020
If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
April, 2020
If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020.]"
3. Inserted vide Notification No. 52/2020 – Central Tax dated 24-06-2020
4. Inserted vide NOTIFICATION No. 57/2020-Central Tax dated 30-06-2020 w.e.f. 25-06-2020
5. Inserted vide NOTIFICATION NO. 09/2021- Central Tax dated 01-05-2021 w.e.f. 20-04-2021
6. Substituted vide NOTIFICATION NO. 19/2021 – Central Tax dated 01-06-2021 w.e.f. 20-05-2021 before it was read as
"Table
S. No.
Class of registered persons
Tax period
Period for which late fee waived
(1)
(2)
(3)
(4)
1.
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year
March, 2021 and April, 2021
Fifteen days from the due date of furnishing re

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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.
75/2018 Dated:- 31-12-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 75/2018 – Central Tax
New Delhi, the 31st December, 2018
G.S.R. 1252 (E),- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of

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