All GST Notifications with category wise classification
Table of Contents
Index of Central Tax Notifications
| Period | No. of Notification | Total No. of Notification |
| Year 2017 | 01/2017 to 75/2017 | 75 |
| Year 2018 | 01/2018 to 79/2018 | 79 |
| Year 2019 | 01/2019 to 78/2019 | 78 |
| Year 2020 upto 05/05/2020 | 01/2020 to 42/2020 | 42 |
Index of Central Tax (RATE) Notifications
| Period | No. of Notification | Total No. of Notification |
| Year 2017 | 01/2017 to 47/2017 | 47 |
| Year 2018 | 01/2018 to 30/2018 | 30 |
| Year 2019 | 01/2019 to 29/2019 | 29 |
| Year 2020 upto 05/05/2020 | 01/2020 to 03/2020 | 03 |
Export
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Notification |
Subject |
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Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) |
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Notification on extension of facility of LUT to all exporters issued |
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Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017. |
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Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017 |
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Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation |
Refund
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Notification |
Subject |
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Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics. |
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Refund of 50% of CGST on supplies to CSD under section 55 |
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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 |
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To notify the supplies not eligible for refund of unutilized ITC under CGST Act |
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Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) |
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Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
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Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. |
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Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). |
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Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. |
E-Commerce
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Notification |
Subject |
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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. |
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To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator |
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Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 |
Composition
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Notification |
Subject |
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Seeks to amend notification No. 8/2017-Central Tax. |
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Central Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. |
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Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
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Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 |
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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. |
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Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). |
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Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) |
Input Tax Credit
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Notification |
Subject |
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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. |
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To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC |
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Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC |
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Seeking Notification for Union Territories to transfer the balance ITC till 25th day of January, 2019 |
E-way Bill
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Notification |
Subject |
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Seeks to further amend the CGST Rules, 2017 |
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Notifies the date from which E-Way Bill Rules shall come into force |
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Seeks to postpone the coming into force of the e-way bill rules |
Exemption
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Notification |
Subject |
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Seeks to amend notification No. 2/2017-Central Tax (Rate). |
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Seeks to amend notification No. 12/2017-CT(R). |
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Exempting supply of services associated with transit cargo to Nepal and Bhutan. |
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Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. |
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Exempt certain supplies to NPCIL. |
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Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) |
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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 |
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Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. |
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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. |
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To notify the exemptions on supply of services under CGST Act |
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CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) |
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CGST exempt goods notified under section 11 (1) |
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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 28th meeting held on 21.07.2018 |
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Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. |
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Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
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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 25th meeting held on 18.01.2018. |
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Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. |
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seeks to amend Notification No.2/2017-CGST (Rate). |
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Seeks to exempt Central Government’s share of Profit Petroleum from Central tax |
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Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. |
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Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. |
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Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). |
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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. |
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Seeks to exempt supply of goods for specified projects under FAO. |
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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 for real estate sector. |
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Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
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Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 |
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Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 |
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Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C |
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