Introduction:
Taxpayers were waiting for the notifications to implement the 37th Council’s decisions. Their date of applicability was 1st October. A bunch of notifications is issued yesterday. Here we have compiled a list of notifications issued on 30th Sept.
| 25/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017. |
| 24/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
| 23/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 4/2018 – Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. |
| 22/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 21/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 20/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 19/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to exempt supply of goods for specified projects under FAO. |
| 18/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
| 17/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons. |
| 16/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes. |
| 15/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. |
| 14/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |