{"id":14272,"date":"2018-10-05T00:00:00","date_gmt":"2018-10-04T18:30:00","guid":{"rendered":""},"modified":"2018-10-05T00:00:00","modified_gmt":"2018-10-04T18:30:00","slug":"notifications-issued-under-cgst-act-2017-applicable-to-goods-and-services-tax-compensation-to-states-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14272","title":{"rendered":"Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017"},"content":{"rendered":"<p>Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017<br \/>68\/42\/2018 Dated:- 5-10-2018 CGST &#8211; Circulars<br \/>GST<br \/>Circular No. 68\/42\/2018-GST<br \/>\nF. No. 354\/360\/2018-TRU<br \/>\nGovernment of India<br \/>\nMinistry of Finance<br \/>\nDepartment of Revenue<br \/>\nTax research Unit<br \/>\n****<br \/>\nRoom No. 146G, North Block,<br \/>\nNew Delhi, 5th October 2018<br \/>\nTo,<br \/>\nThe Principal Chief Commissioners\/Chief Commissioners\/ Principal Commissioners\/ Commissioner of Central Tax (All) \/<br \/>\nThe Principal Director Generals\/ Director Generals (All)<br \/>\nMadam\/Sir,<br \/>\nSubject: Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017<br \/>\nRepresentations have been received by the Board regarding t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57510\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd restrictions as may be prescribed. Notification No. 16\/2017- Central Tax(Rate) dated 28.06.2017 has been issued specifying UN and specified international organizations, foreign diplomatic missions or consular posts in India, or diplomatic agents or career consular officers posted therein for the purposes of the said section.<br \/>\n3. Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017(hereinafter referred to as &#39;the Compensation Cess Act&#39;), provides that provisions of CGST Act and IGST Act apply in relation to levy and collection of Compensation Cess. Further, section 9(2) of the Compensation Cess Act provides that for all the purposes of claiming refunds, except the form to be filed, the provisions of the CGST Act and<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57510\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 201768\/42\/2018 Dated:- 5-10-2018 CGST &#8211; CircularsGSTCircular No. 68\/42\/2018-GST F. No. 354\/360\/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, 5th October 2018 To, The Principal Chief Commissioners\/Chief &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14272\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14272","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14272"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14272\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}