GST rate notifications

Every Central Tax (Rate) notification issued since GST began, each shown with the full chain of amendments made to it. Reading a rate correctly means reading the base notification together with everything that has since changed it — so that is how they are set out here, in date order, with the Gazette copy of each. Open a chain to see it.

35Notification chains

211Gazette documents

2017–2026Period covered

Every entry opens the original Gazette notification as a PDF.

No notification number or subject matches that.

Goods 10 chains · 92 documents

Rates, exemptions, reverse charge and refunds on the supply of goods. Notifications 1 to 10 of 2017, all issued on 28 June 2017.

1/2017 CGST Rate Schedule notified under section 9 (1) 38 amendments · from 28 Jun 2017

Issued under section 9(1) of the CGST Act, 2017.

2/2017 CGST exempt goods notified under section 11 (1) 16 amendments · from 28 Jun 2017

Issued under section 11(1) of the CGST Act, 2017.

3/2017 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) 3 amendments · from 28 Jun 2017

Issued under section 11(1) of the CGST Act, 2017.

4/2017 Reverse charge on certain specified supplies of goods under section 9 (3) 7 amendments · from 28 Jun 2017

Issued under section 9(3) of the CGST Act, 2017.

5/2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) 5 amendments · from 28 Jun 2017

Issued under the proviso to section 54(3), clause (ii) of the CGST Act, 2017.

6/2017 Refund of 50% of CGST on supplies to CSD under section 55 0 amendments · from 28 Jun 2017

Issued under section 55 of the CGST Act, 2017.

6/201728 Jun 2017Base notification

7/2017 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 0 amendments · from 28 Jun 2017

Issued under section 11(1) of the CGST Act, 2017.

7/201728 Jun 2017Base notification

8/2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) 5 amendments · from 28 Jun 2017

Issued under section 11(1) of the CGST Act, 2017.

9/2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) 0 amendments · from 28 Jun 2017

Issued under section 11(1) of the CGST Act, 2017.

9/201728 Jun 2017Base notification

10/2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) 0 amendments · from 28 Jun 2017

Issued under section 11(1) of the CGST Act, 2017.

10/201728 Jun 2017Base notification

Services 7 chains · 86 documents

Rates, exemptions, reverse charge and the treatment of particular supplies of services. Notifications 11 to 17 of 2017, all issued on 28 June 2017.

11/2017 Notify the rates for supply of services under CGST Act 27 amendments · from 28 Jun 2017

12/2017 Notify the exemptions on supply of services under CGST Act 26 amendments · from 28 Jun 2017

Issued under section 11(1) of the CGST Act, 2017.

13/2017 Notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act 14 amendments · from 28 Jun 2017

Issued under section 9(3) of the CGST Act, 2017.

14/2017 Notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act 1 amendment · from 28 Jun 2017

Issued under section 7(2) of the CGST Act, 2017.

15/2017 Notify the supplies not eligible for refund of unutilized ITC under CGST Act 0 amendments · from 28 Jun 2017

15/201728 Jun 2017Base notification

16/2017 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 0 amendments · from 28 Jun 2017

Issued under section 55 of the CGST Act, 2017.

16/201728 Jun 2017Base notification

17/2017 Notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator 4 amendments · from 28 Jun 2017

Later rate notifications 18 chains · 33 documents

Central Tax (Rate) notifications issued after the original set — concessional rates, targeted exemptions and special procedures, each with its own amendments.

26/2017 Exempt certain supplies to NPCIL 0 amendments · from 21 Sep 2017

Issued under section 11(1) of the CGST Act, 2017.

26/201721 Sep 2017Base notification

30/2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan 0 amendments · from 29 Sep 2017

Issued under section 11(1) of the CGST Act, 2017.

30/201729 Sep 2017Base notification

37/2017 Prescribe Central Tax rate on the leasing of motor vehicles 0 amendments · from 13 Oct 2017

Issued under section 9(1) of the CGST Act, 2017.

37/201713 Oct 2017Base notification

39/2017 Reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government 2 amendments · from 18 Oct 2017

Issued under section 9(1) of the CGST Act, 2017.

40/2017 Prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions 0 amendments · from 23 Oct 2017

Issued under section 11(1) of the CGST Act, 2017.

40/201723 Oct 2017Base notification

45/2017 Provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions 2 amendments · from 14 Nov 2017

Issued under section 11(1) of the CGST Act, 2017.

4/2018 Provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa 1 amendment · from 25 Jan 2018

21/2018 Prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 2 amendments · from 26 Jul 2018

Issued under section 11(1) of the CGST Act, 2017.

26/2018 Exempt central tax on supply of gold by nominated agencies to registered persons 3 amendments · from 31 Dec 2018

Issued under section 11(1) of the CGST Act, 2017.

2/2019 Give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs 2 amendments · from 07 Mar 2019

Issued under section 9(1) , section 11(1), section 16(1) of the CGST Act, 2017.

7/2019 Notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector 1 amendment · from 29 Mar 2019

Issued under sub-section (4 ) of section 9 of the CGST Act, 2017.

11/2019 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 0 amendments · from 29 Jun 2019

Issued under section 55 of the CGST Act, 2017.

11/201929 Jun 2019Base notification

19/2019 Exempt supply of goods for specified projects under FAO 0 amendments · from 30 Sep 2019

Issued under section 11(1) of the CGST Act, 2017.

19/201930 Sep 2019Base notification

25/2019 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 0 amendments · from 30 Sep 2019

Issued under section 7(2) of the CGST Act, 2017.