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23/2017-Central Tax (Rate) ,dt. 22-08-2017
Seeks 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.
Explanation by CA Dinesh Wadera
22/2017-Central Tax (Rate) ,dt. 22-08-2017
Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
Explanation by CA Dinesh Wadera
21/2017-Central Tax (Rate) ,dt. 22-08-2017
Seeks 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.
Explanation by CA Dinesh Wadera
20/2017-Central Tax (Rate) ,dt. 22-08-2017
Seeks 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%
Explanation by CA Dinesh Wadera
19/2017-Central Tax (Rate) ,dt. 18-08-2017
Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
Explanation by CA Dinesh Wadera
18/2017-Central Tax (Rate) ,dt. 30-06-2017
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%
Explanation by CA Dinesh Wadera
17/2017-Central Tax (Rate) ,dt. 28-06-2017
To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
Explanation by CA Dinesh Wadera
16/2017-Central Tax (Rate) ,dt. 28-06-2017
To 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
Explanation by CA Dinesh Wadera
15/2017-Central Tax (Rate) ,dt. 28-06-2017
To notify the supplies not eligible for refund of unutilized ITC under CGST Act
Explanation by CA Dinesh Wadera
14/2017-Central Tax (Rate) ,dt. 28-06-2017
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
Explanation by CA Dinesh Wadera
13/2017-Central Tax (Rate) ,dt. 28-06-2017
To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
Explanation by CA Dinesh Wadera
12/2017-Central Tax (Rate), dt. 28-06-2017
To notify the exemptions on supply of services under CGST Act
Explanation by CA Dinesh Wadera
11/2017-Central Tax (Rate) ,dt. 28-06-2017
To notify the rates for supply of services under CGST Act
Explanation by CA Dinesh Wadera
10/2017-Central Tax (Rate),dt. 28-06-2017
CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
Explanation by CA Dinesh Wadera
09/2017-Central Tax (Rate),dt. 28-06-2017
Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
Explanation by CA Dinesh Wadera
08/2017-Central Tax (Rate),dt. 28-06-2017
CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
Explanation by CA Dinesh Wadera
07/2017-Central Tax (Rate),dt. 28-06-2017
Exemption 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
Explanation by CA Dinesh Wadera
06/2017-Central Tax (Rate),dt. 28-06-2017
Refund of 50% of CGST on supplies to CSD under section 55
Explanation by CA Dinesh Wadera
05/2017-Central Tax (Rate),dt. 28-06-2017
Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
Explanation by CA Dinesh Wadera
04/2017-Central Tax (Rate),dt. 28-06-2017
Reverse charge on certain specified supplies of goods under section 9 (3)
Explanation by CA Dinesh Wadera
03/2017-Central Tax (Rate),dt. 28-06-2017
2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
Explanation by CA Dinesh Wadera
02/2017-Central Tax (Rate),dt. 28-06-2017
CGST exempt goods notified under section 11 (1)
Corrigendum (Hindi) Dated: 28-06-2017
Corrigendum (Hindi) Dated: 27-07-2017
Corrigendum (English) Dated: 28-06-2017
Corrigendum (English) Dated: 27-07-2017
Explanation by CA Dinesh Wadera
01/2017-Central Tax (Rate),dt. 28-06-2017
CGST Rate Schedule notified under section 9 (1)
Corrigendum (Hindi) Dated: 30-06-2017
Corrigendum (Hindi) Dated: 12-07-2017
Corrigendum (English) Dated: 30-06-2017
Corrigendum (English) Dated: 12-07-2017
Explanation by CA Dinesh Wadera