GST - Corporate Law Reporter

Central govt. notifies the exemptions on supply of services under CGST Act,2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 12/2017- Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services… Read More

Govt. notifies the rates for supply of services under CGST Act, 2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5)… Read More

Govt. exempts dealers operating under Margin Scheme notified under section 11 (1) of CGST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.10/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services… Read More

Govt. exempts supplies to a TDS deductor by a supplier,not registered, u/s 11 (1)

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.9/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services… Read More

Govt. exempts from reverse charge upto Rs.5000/day under section11 (1) of CGST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.8/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services… Read More

Central govt. exempts supplies by CSD / Unit Run Canteens to authorised customers under S. 11 (1) and S.55

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.7/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services… Read More

Govt. notifies refund of 50% of CGST on supplies to CSD under section 55 of CGST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.6/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017… Read More

Govt. notifies the Supplies of goods for which no refund of unutilised input tax credit allowed u/s 54 (3) CGST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.5/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54… Read More

Central Govt.notifies reverse charge on specified supplies of goods u/s 9 (3)of CGST

The Central Government on the recommendations of the Council specifies the supply of goods in respect of which the central tax shall be paid on reverse charge basis by the recipient of the intra-state supply of goods. The notification can be read below: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE… Read More

Govt. notifies concessional CGST rate for supplies to Exploration and Production under section 11 (1)

The Central Government on the recommendations of the Council, exempts intra-State supplies of goods from the central tax leviable under section 9 of the Central Good and Services Tax Act, 2017 in excess of the amount calculated at the rate specified therein and on certain conditions as specified in the appended schedule. [TO BE PUBLISHED IN… Read More

Govt. exempts goods notified under section 11 (1) of the CGST Act,2017

The Central Government on the recommendations of the GST Council exempts intra-State supplies of goods mentioned in the schedule from the whole of the central tax leviable under section 9 of the CGST Act, 2017. [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE… Read More

Govt. notifies CGST Rates Schedule under section 9 (1) of the CGST Act, 2017

The Central Government on the recommendation of the Council notifies the Rate of Taxes that shall be levied on inter-state supplies of goods under CGST Act, 2017. Schedules are appended in this notification can be read below. [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF… Read More

Central Govt. prescribe rate of interest under CGST Act, 2017

The Central Government on the recommendation of the GST Council Fixes the Rate of Interest per annum for the sections mentioned in the table below. The Rate of Interest will be applicable from 1st July 2017. The Notification can be Read Below: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,… Read More