Rate Notifications under the Goa GST Act, 2017

Sr. no

CGST Notification No. & Date of Issue

Subject

SGST Notiifctaion No. & Date of Issue

Notiifctaion No.

Date of Issue of Notifcation

View PDF

1

10/2018-Central Tax (Rate), Dated 23.03.2018

Seeks to exempt payment of tax under section 9(4) of the Goa GST Act, 2017 till 30.06.2018

38/1/2017-Fin(R&C)(10/2018-Rate)/695 Dated 28.03.2018

28th March 2018

38/1/2017-Fin(R&C)(10/2018-Rate)/695

2

09/2018-Central Tax (Rate) ,Dated 25-01-2018

Seeks to amend Notification No.45/2017-Central (Rate)

38/1/2017-Fin(R&C)(9/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(9/2018-Rate)

3

08/2018-Central Tax (Rate) ,Dated 25-01-2018

seeks to amend Notification No.1/2017-CGST (Rate)

38/1/2017-Fin(R&C)(8/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(8/2018-Rate)

4

07/2018-Central Tax (Rate) ,Dated 25-01-2018

seeks to amend Notification No.2/2017-CGST (Rate).

38/1/2017-Fin(R&C)(7/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(7/2018-Rate)

5

06/2018-Central Tax (Rate) ,Dated 25-01-2018

seeks to amend Notification No.1/2017-CGST (Rate).

38/1/2017-Fin(R&C)(6/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(6/2018-Rate)

6

05/2018-Central Tax (Rate) ,Dated 25-01-2018

Seeks to exempt Central Government’s share of Profit Petroleum from Central tax

38/1/2017-Fin(R&C)(5/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(5/2018-Rate)

7

04/2018-Central Tax (Rate) ,Dated 25-01-2018

Seeks to 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.

38/1/2017-Fin(R&C)(4/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(4/2018-Rate)

8

03/2018-Central Tax (Rate) ,Dated 25-01-2018

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under Goa GST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

38/1/2017-Fin(R&C)(3/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(3/2018-Rate)

9

02/2018-Central Tax (Rate) ,Dated 25-01-2018

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.

38/1/2017-Fin(R&C)(2/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(2/2018-Rate)

10

01/2018-Central Tax (Rate) ,Dated 25-01-2018

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify Goa GST Rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

38/1/2017-Fin(R&C)(1/2018-Rate) Dated 24/01/2018

24th January 2018

38/1/2017-Fin(R&C)(1/2018-Rate)

11

47/2017-Central tax (Rate), Dated 14/11/2017

Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

38/1/2017-Fin(R&C)(47/2017-Rate) Dated 14.11.2017

14th November 2017

38/1/2017-Fin(R&C)(47/2017-Rate)

12

46/2017-Central tax (Rate), Dated 14/11/2017

Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

38/1/2017-Fin(R&C)(46/2017-Rate) Dated 14.11.2017

14th November 2017

38/1/2017-Fin(R&C)(46/2017-Rate)

13

45/2017-Central tax (Rate), Dated 14/11/2017

seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

38/1/2017-Fin(R&C)(45/2017-Rate) Dated 14.11.2017

14th November 2017

38/1/2017-Fin(R&C)(45/2017-Rate)

14

44/2017-Central tax (Rate), Dated 14/11/2017

seeks to amend notification no. 38/1/2017-Fin(R&C)(5/2017-Rate) Dated 30.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics

38/1/2017-Fin(R&C)(44/2017-Rate) Dated 14.11.2017

14th November 2017

38/1/2017-Fin(R&C)(44/2017-Rate)

15

43/2017-Central tax (Rate), Dated 14/11/2017

seeks to amend notification no. 38/1/2017-Fin(R&C)(4/2017-Rate) Dated 30.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.

38/1/2017-Fin(R&C)(43/2017-Rate) Dated 14.11.2017

14th November 2017

38/1/2017-Fin(R&C)(43/2017-Rate)

16

42/2017-Central tax (Rate), Dated 14/11/2017

seeks to amend notification no.38/1/2017-Fin(R&C)(2/2017-Rate) Dated 30.06.2017 to give effect to gst council decisions regarding gst exemptions

38/1/2017-Fin(R&C)(42/2017-Rate) Dated 14.11.2017

14th November 2017

38/1/2017-Fin(R&C)(42/2017-Rate)

17

41/2017-Central tax (Rate), Dated 14/11/2017

seeks to amend notification no. 38/1/2017-Fin(R&C)(1/2017-Rate) Dated 30.06.2017 to give effect to gst council decisions regarding gst rates.

38/1/2017-Fin(R&C)(41/2017-Rate) Dated 14.11.2017

14th November 2017

38/1/2017-Fin(R&C)(41/2017-Rate)

18

40/2017-Central Tax (Rate), Dated 23.10.2017

Seeks to prescribe State 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.

38/1/2017-fin(R&C)(40/2017-Rate)/3942 Dated 02/11/2017

2nd November 2017

38/1/2017-fin(R&C)(40/2017-Rate)/3942

19

39/2017-Central Tax (Rate), Dated 18.10.2017

Seeks to 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.

38/1/2017-fin(R&C)(39/2017-Rate)/3641 Dated 02/11/2017

2nd November 2017

38/1/2017-fin(R&C)(39/2017-Rate)/3641

20

38/2017-Central Tax (Rate), Dated 13.10.2017

Seeks to exempt payment of tax under section 9(4) of the Goa GST Act, 2017 till 31.03.2017.

38/1/2017-Fin(R&C)(38/2017-Rate)/3589 Dated 24.10.2017

24th October 2017

38/1/2017-Fin(R&C)(38/2017-Rate)/3589

21

37/2017-Central Tax (Rate), Dated 13.10.2017

Seeks to prescribe Central Tax rate on the leasing of motor vehicles.

38/1/2017-Fin(R&C)(37/2017-Rate)/3588 Dated 24.10.2017

24th October 2017

38/1/2017-Fin(R&C)(37/2017-Rate)/3588

22

36/2017-Central Tax (Rate), Dated 13.10.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(4/2017-Rate) Dated 30.06.2017.

38/1/2017-Fin(R&C)(36/2017-Rate)/3587 Dated 24.10.2017

24th October 2017

38/1/2017-Fin(R&C)(36/2017-Rate)/3587

23

35/2017-Central Tax (Rate), Dated 13.10.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(2/2017-Rate) Dated 30.06.2017.

38/1/2017-Fin(R&C)(35/2017-Rate)/3590 Dated 24.10.2017

24th October 2017

38/1/2017-Fin(R&C)(35/2017-Rate)/3590

24

34/2017-Central Tax (Rate), Dated 13.10.2017

The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 38/1/2017-Fin(R&C)(1/2017-Rate).

38/1/2017-Fin(R&C)(34/2017-Rate)/3592 Dated 24.10.2017

24th October 2017

38/1/2017-Fin(R&C)(34/2017-Rate)/3592

25

33/2017-Central Tax (Rate), Dated 13.10.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) Dated 30.06.2017 regarding services provided by Overseeing Committee members to RBI under RCM.

38/1/2017-Fin(R&C)(33/2017-Rate)/3597 Dated 24.10.2017

24th October 2017

38/1/2017-Fin(R&C)(33/2017-Rate)/3597

26

32/2017-Central Tax (Rate), Dated 13.10.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) Dated 30.06.2017.

38/1/2017-Fin(R&C)(32/2017-Rate)/3591 Dated 24.10.2017

24th October 2017

38/1/2017-Fin(R&C)(32/2017-Rate)/3591

27

31/2017-Central Tax (Rate), Dated 13.10.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) Dated 30.06.2017.

38/1/2017-Fin(R&C)(31/2017-Rate)/3593 Dated 24.10.2017

24th October 2017

38/1/2017-Fin(R&C)(31/2017-Rate)/3593

28

Corrigendum Dated 25.09.2017

-

38/1/2017-Fin(R&C)(13/2017-Rate)(Corri.)/2453 Dated 28.09.2017

28th September 2017

38/1/2017-Fin(R&C)(13/2017-Rate)(Corri.)/2453

29

30/2017-Central Tax (Rate), Dated 29.09.2017

Exempting supply of services associated with transit cargo to Nepal and Bhutan.

38/1/2017-Fin(R&C)(30/2017-Rate)/2451 Dated 28.09.2017

28th September 2017

38/1/2017-Fin(R&C)(30/2017-Rate)/2451

30

29/2017-Central Tax (Rate), Dated 22.09.2017

Seeks to amend notification no. 38/1/2017-Fin(R&C)(5/2017-Rate) Dated 30.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.

38/1/2017-Fin(R&C)(29/2017-Rate)/B/2426 Dated 26.09.2017

26th September 2017

38/1/2017-Fin(R&C)(29/2017-Rate)/B/2426

31

28/2017-Central Tax (Rate), Dated 22.09.2017

Seeks to amend notification no. 38/1/2017-Fin(R&C)(2/2017-Rate) Dated 30.06.2017 to give effect to gst council decisions regarding gst exemptions.

38/1/2017-Fin(R&C)(28/2017-Rate)/B/2427 Dated 26.09.2017

26th September 2017

38/1/2017-Fin(R&C)(28/2017-Rate)/B/2427

32

27/2017-Central Tax (Rate), Dated 22.09.2017

Seeks to amend notification no. 38/1/2017-Fin(R&C)(1/2017-Rate) Dated 30.06.2017 to give effect to gst council decisions regarding gst rates.

38/1/2017-Fin(R&C)(27/2017-Rate)/B/2428 Dated 26.09.2017

26th September 2017

38/1/2017-Fin(R&C)(27/2017-Rate)/B/2428

33

26/2017-Central Tax (Rate), Dated 21.09.2017

Exempt certain supplies to NPCIL.

38/1/2017-Fin(R&C)(26/2017-Rate)/A/2431 Dated 26.09.2017

26th September 2017

38/1/2017-Fin(R&C)(26/2017-Rate)/A/2431

34

25/2017-Central Tax (Rate), Dated 21.09.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) Dated 30.06.2017 to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

38/1/2017-Fin(R&C)(25/2017-Rate)/A/2430 Dated 26.09.2017

26th September 2017

38/1/2017-Fin(R&C)(25/2017-Rate)/A/2430

35

24/2017-Central Tax (Rate), Dated 21.09.2017

Seeks to amend notification No. No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30.06.2017 to reduce Goa GST Rate on specified supplies of Works Contract Services.

38/1/2017-Fin(R&C)(24/2017-Rate)/A/2429 Dated 26.09.2017

26th September 2017

38/1/2017-Fin(R&C)(24/2017-Rate)/A/2429

36

To make minor correction in rate Notification (12/2018-Rate)

38/1/2017-Fin(R&C)(12/2018-Rate)(Corri.), Dated 03.09-2018

03rd September 2018

38/1/2017-Fin(R&C)(12/2018-Rate)(Corri.),

37

23/2017-Central Tax (Rate), Dated 22.08.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(17/2017-Rate) Dated 30.06.2017 to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.

38/1/2017-Fin(R&C)(20/2017-Rate) Dated 28.08.2017

28th August 2017

38/1/2017-Fin(R&C)(20/2017-Rate)

38

22/2017-Central Tax (Rate), Dated 22.08.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) Dated 30.06.2017 to amend RCM provisions for GTA and to insert explanation for LLP.

38/1/2017-Fin(R&C)(23/2017-Rate) Dated 28.08.2017

28th August 2017

38/1/2017-Fin(R&C)(23/2017-Rate)

39

21/2017-Central Tax (Rate), Dated 22.08.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) Dated 30.06.2017 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.

38/1/2017-Fin(R&C)(21/2017-Rate) Dated 22.08.2017

22nd August 2017

38/1/2017-Fin(R&C)(21/2017-Rate)

40

20/2017-Central Tax (Rate), Dated 22.08.2017

Seeks to amend notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30.06.2017 to reduce SGST 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 SGST @ 6%

38/1/2017-Fin(R&C)(22/2017-Rate) Dated 28.08.2017

28th August 2017

38/1/2017-Fin(R&C)(22/2017-Rate)

41

19/2017-Central Tax (Rate), Dated 18.08.2017

Seeks to reduce SGST Rate on specified parts of tractors from 14% to 9 %

38/1/2017-Fin(R&C)(19/2017-Rate)/2933 Dated 22.08.2017

22th August 2017

38/1/2017-Fin(R&C)(19/2017-Rate)/2933

42

Corrigendum Dated 27.07.2017

-

38/1/2017-Fin(R&C)(2/2017-Rate)(Corri.)/2866 Dated 11.08.2017

11th August 2017

38/1/2017-Fin(R&C)(2/2017-Rate)(Corri.)/2866

43

Corrigendum Dated 27.07.2017

-

38/1/2017-Fin(R&C)(1/2017-Rate)(Corri.)/2865 Dated 11.08.2017

11th August 2017

38/1/2017-Fin(R&C)(1/2017-Rate)(Corri.)/2865

44

Corrigendum Dated 12.07.2017

-

38/1/2017-Fin(R&C)(2/2017-Rate)(Corri.) Dated 20.07.2017

20th July 2017

38/1/2017-Fin(R&C)(2/2017-Rate)(Corri.)

45

Corrigendum Dated 12.07.2017

-

38/1/2017-Fin(R&C)(1/2017-Rate)(Corri.) Dated 20.07.2017

20th July 2017

38/1/2017-Fin(R&C)(1/2017-Rate)(Corri.)

46

Corrigendum Dated 30.06.2017

-

38/1/2017-Fin(R&C)(1/2017-Rate)(Corri) Dated 04.07.2017

4th July 2017

38/1/2017-Fin(R&C)(1/2017-Rate)(Corri)

47

18/2017-Central Tax (Rate), Dated 30.06.2017

Seek to reduce the rate of SGST Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%

38/1/2017-Fin(R&C)(18/2017-Rate) Dated 04.07.2017

4th July 2017

38/1/2017-Fin(R&C)(18/2017-Rate)

48

17/2017-Central Tax (Rate), Dated 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

38/1/2017-Fin(R&C)(17/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(17/2017-Rate)

49

16/2017-Central Tax (Rate), Dated 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 Goa GST Act

38/1/2017-Fin(R&C)(16/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(16/2017-Rate)

50

15/2017-Central Tax (Rate), Dated 28.06.2017p>

To notify the supplies not eligible for refund of unutilized ITC under Goa GST Act

38/1/2017-Fin(R&C)(15/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(15/2017-Rate)

51

14/2017-Central Tax (Rate), Dated 28.06.2017

To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the Goa GST Act

38/1/2017-Fin(R&C)(14/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(14/2017-Rate)

52

13/2017-Central Tax (Rate), Dated 28.06.2017

To notify the categories of services on which tax will be payable under reverse charge mechanism under Goa GST Act

38/1/2017-Fin(R&C)(13/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(13/2017-Rate)

53

12/2017-Central Tax (Rate), Dated 28.06.2017

To notify the exemptions on supply of services under Goa GST Act

38/1/2017-Fin(R&C)(12/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(12/2017-Rate)

54

11/2017-Central Tax (Rate), Dated 28.06.2017

To notify the rates for supply of services under Goa GST Act

38/1/2017-Fin(R&C)(11/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(11/2017-Rate)

55

10/2017-Central Tax (Rate), Dated 28.06.2017

SGST exemption for dealers operating under Margin Scheme notified under section 11 (1)

38/1/2017-Fin(R&C)(10/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(10/2017-Rate)

56

09/2017-Central Tax (Rate), Dated 28.06.2017

Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)

38/1/2017-Fin(R&C)(9/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(9/2017-Rate)

57

08/2017-Central Tax (Rate), Dated 28.06.2017

SGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)

38/1/2017-Fin(R&C)(8/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(8/2017-Rate)

58

07/2017-Central Tax (Rate), Dated 28.06.2017

Exemption from Goa GST 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

38/1/2017-Fin(R&C)(7/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(7/2017-Rate)

59

06/2017-Central Tax (Rate), Dated 28.06.2017

Refund of 50% of Goa GST on supplies to CSD under section 55

38/1/2017-Fin(R&C)(6/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(6/2017-Rate)

60

05/2017-Central Tax (Rate), Dated 28.06.2017

Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)

38/1/2017-Fin(R&C)(5/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(5/2017-Rate)

61

04/2017-Central Tax (Rate), Dated 28.06.2017

Reverse charge on certain specified supplies of goods under section 9 (3)

38/1/2017-Fin(R&C)(4/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(4/2017-Rate)

62

03/2017-Central Tax (Rate), Dated 28.06.2017

2.5% concessional Goa GST Rate for supplies to Exploration and Production notified under section 11 (1)

38/1/2017-Fin(R&C)(3/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(3/2017-Rate)

63

02/2017-Central Tax (Rate), Dated 28.06.2017

SGST exempt goods notified under section 11 (1)

38/1/2017-Fin(R&C)(2/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(2/2017-Rate)

64

01/2017-Central Tax (Rate), Dated 28.06.2017

SGST Rate Schedule notified under section 9 (1)

38/1/2017-Fin(R&C)(1/2017-Rate) Dated 30.06.2017

30th June 2017

38/1/2017-Fin(R&C)(1/2017-Rate)

Sr. no

CGST Notification No. & Date of Issue

Subject

SGST Notiifctaion No. & Date of Issue

Notiifctaion No.

Date of Issue of Notifcation

View PDF

1

09/2019-Central Tax (Rate) ,Dated 29-03-2019

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).

No.38/1/2017-Fin(R&C)(9/2019-Rate) dated 29th March, 2019

29th March, 2019.

No.38/1/2017-Fin(R&C)(9/2019-Rate)

2

08/2019-Central Tax (Rate) ,Dated 29-03-2019

Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify Goa GST Rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

No.38/1/2017-Fin(R&C)(8/2019-Rate) dated 29th March, 2019.

29th March, 2019.

No.38/1/2017-Fin(R&C)(8/2019-Rate)

3

07/2019-Central Tax (Rate) ,Dated 29-03-2019

Seeks to notify certain services to be taxed under RCM under section 9(4) of Goa GST Act as recommended by Goods and Services Tax Council for real estate sector.

No.38/1/2017-Fin(R&C)(7/2019-Rate) dated 29th March, 2019.

29th March, 2019.

No.38/1/2017-Fin(R&C)(7/2019-Rate)

4

06/2019-Central Tax (Rate) ,Dated 29-03-2019

Seeks to notify certain class of persons by exercising powers conferred under section 148 of Goa GST Act, 2017.

No.38/1/2017-Fin(R&C)(6/2019-Rate) dated 29th March, 2019.

29th March, 2019.

No.38/1/2017-Fin(R&C)(6/2019-Rate)

5

05/2019-Central Tax (Rate) ,Dated 29-03-2019

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.

No.38/1/2017-Fin(R&C)(5/2019-Rate) dated 29th March, 2019.

29th March, 2019.

No.38/1/2017-Fin(R&C)(5/2019-Rate)2

6

04/2019-Central Tax (Rate) ,Dated 29-03-2019

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.

No.38/1/2017-Fin(R&C)(4/2019-Rate) dated 29th March, 2019.

29th March, 2019.

No.38/1/2017-Fin(R&C)(4/2019-Rate)

7

Corrigendum

-

38/1/2017-Fin(R&C)(3/2019-Rate) (Corri.)/2825, dated 13th May, 2019

13th May, 2019

38/1/2017-Fin(R&C)(3/2019-Rate) (Corri.)/2825,

8

03/2019-Central Tax (Rate) ,Dated 29-03-2019

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify Goa GST Rates of various services as recommended by Goods and Services Tax Council for real estate sector.

No.38/1/2017-Fin(R&C)(3/2019-Rate) dated 29th March, 2019.

29th March, 2019.

No.38/1/2017-Fin(R&C)(3/2019-Rate)

9

02/2019-Central Tax (Rate) ,Dated 07-03-2019

To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.

No.38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 8th March, 2019.

8th March, 2019.

No.38/1/2017-Fin(R&C)(2/2019-Rate)/2527

10

Corrigendum

-

No. 38/1/2017-Fin(R&C)(31/2018-Rate), (Corri.)/2529 dated 8th March, 2019.

8th March, 2019.

No. 38/1/2017-Fin(R&C)(31/2018-Rate), (Corri.)/2529

11

26/2018-Central Tax (Rate) ,Dated 31-12-2018 Corrigendum

-

38/1/2017-Fin(R&C)(26/2018-Rate)(Corri.)/2252, dated 11/02/2019

11th February 2019

38/1/2017-Fin(R&C)(26/2018-Rate)(Corri.)/2252

12

01/2019-Central Tax (Rate) ,Dated 29-01-2019

Seeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

No.38/1/2017-Fin(R&C)(31/2018-Rate) dated 31st January, 2019.

31st January, 2019.

3No.38/1/2017-Fin(R&C)(31/2018-Rate)

13

30/2018-Central Tax (Rate) ,Dated 31-12-2018

Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of Goa GST Act, 2017.

No.38/1/2017-Fin(R&C)(30/2018-Rate) dated 31st December, 2018

31st December, 2018

No.38/1/2017-Fin(R&C)(30/2018-Rate)

14

29/2018-Central Tax (Rate) ,Dated 31-12-2018

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

No.38/1/2017-Fin(R&C)(29/2018-Rate) dated 31st December, 2018

31st December, 2018

No.38/1/2017-Fin(R&C)(29/2018-Rate)

15

28/2018-Central Tax (Rate) ,Dated 31-12-2018

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 31st meeting held on 22.12.2018.

No.38/1/2017-Fin(R&C)(28/2018-Rate) dated 31st December, 2018

31st December, 2018

No.38/1/2017-Fin(R&C)(28/2018-Rate)

16

27/2018-Central Tax (Rate) ,Dated 31-12-2018

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify Goa GST Rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

No.38/1/2017-Fin(R&C)(27/2018-Rate) dated 31st December, 2018

31st December, 2018

No.38/1/2017-Fin(R&C)(27/2018-Rate)

17

26/2018-Central Tax (Rate) ,Dated 31-12-2018

seeks to exempt central tax on supply of gold by nominated agencies to registered persons.

No.38/1/2017-Fin(R&C)(26/2018-Rate) dated 31st December, 2018

31st December, 2018

No.38/1/2017-Fin(R&C)(26/2018-Rate)

18

25/2018-Central Tax (Rate) ,Dated 31-12-2018

Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

No.38/1/2017-Fin(R&C)(25/2018-Rate) dated 31st December, 2018

31st December, 2018

No.38/1/2017-Fin(R&C)(25/2018-Rate)

19

24/2018-Central Tax (Rate) ,Dated 31-12-2018

Seeks to further amend notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated 30.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

No.38/1/2017-Fin(R&C)(24/2018-Rate) dated 31st December, 2018

31st December, 2018

No.38/1/2017-Fin(R&C)(24/2018-Rate)

20

23/2018-Central Tax (Rate) ,Dated 20-09-2018

Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of Goa GST Act, 2017.

No. 38/1/2017-Fin(R&C)(23/2018-Rate)Dated 21-09-2018

21th September 2018

No. 38/1/2017-Fin(R&C)(23/2018-Rate

21

corrigendum to notification no 38/1/2017-Fin(R&C)(18/2018-Rate), Dated 26.07.2018

38/1/2017-Fin(R&C)(18/2018-Rate)(Corri.)

20th August 2018

38/1/2017-Fin(R&C)(18/2018-Rate)(Corri.)

22

corrigendum to notification no 38/1/2017-Fin(R&C)(15/2018-Rate), Dated 26.07.2018

38/1/2017-Fin(R&C)(15/2018-Rate)(Corri.), Dated 20-08-2018

20th August 2018

38/1/2017-Fin(R&C)(15/2018-Rate)(Corri.),

23

corrigendum to notification no 38/1/2017-Fin(R&C)(13/2018-Rate), Dated 26.07.2018

38/1/2017-Fin(R&C)(13/2018-Rate)(Corri.)

20th August 2018

38/1/2017-Fin(R&C)(13/2018-Rate)(Corri.)

24

22/2018-Central Tax (Rate) ,Dated 06-08-2018

Seeks to exempt payment of tax under section 9(4) of the Goa GST Act, 2017 till 30.09.2019.

No. 38/1/2017-Fin(R&C)(22/2018-Rate), Dated 06/08/2018

6th August 2018

No. 38/1/2017-Fin(R&C)(22/2018-Rate)

25

21/2018-Central Tax (Rate) ,Dated 26-07-2018

Seeks to prescribe concessional Goa GST 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

38/1/2017-Fin(R&C)(21/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(21/2018-Rate)

26

20/2018-Central Tax (Rate) ,Dated 26-07-2018

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

38/1/2017-Fin(R&C)(20/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(20/2018-Rate),

27

19/2018-Central Tax (Rate) ,Dated 26-07-2018

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

38/1/2017-Fin(R&C)(19/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(19/2018-Rate)

28

18/2018-Central Tax (Rate) ,Dated 26-07-2018

Seeks to amend Notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated 30.06.2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

38/1/2017-Fin(R&C)(18/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(18/2018-Rate),

29

17/2018-Central Tax (Rate) ,Dated 26-07-2018

Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of Goa GST Act, 2017.

38/1/2017-Fin(R&C)(17/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(17/2018-Rate),

30

16/2018-Central Tax (Rate) ,Dated 26-07-2018

Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

38/1/2017-Fin(R&C)(16/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(16/2018-Rate),

31

15/2018-Central Tax (Rate) ,Dated 26-07-2018

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

38/1/2017-Fin(R&C)(15/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(15/2018-Rate)

32

14/2018-Central Tax (Rate) ,Dated 26-07-2018

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

38/1/2017-Fin(R&C)(14/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(14/2018-Rate)

33

13/2018-Central Tax (Rate) ,Dated 26-07-2018

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify Goa GST Rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

38/1/2017-Fin(R&C)(13/2018-Rate), Dated 26.07.2018

26th July 2018

38/1/2017-Fin(R&C)(13/2018-Rate)

34

12/2018-Central Tax (Rate) ,Dated 29-06-2018

Seeks to exempt payment of tax under section 9(4) of the Goa GST Act, 2017 till 30.09.2018.

38/1/2017-Fin(R&C)(12/2018-Rate), Dated 29.06.2018

29th June 2018

38/1/2017-Fin(R&C)(12/2018-Rate),

35

11/2018-Central Tax (Rate) ,Dated 28-05-2018

Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

38/1/2017-Fin(R&C)(11/2018-Rate), Dated28.05.2018

8th May 2018

38/1/2017-Fin(R&C)(11/2018-Rate),

Sr. no

CGST Notification No. & Date of Issue

Subject

SGST Notiifctaion No. & Date of Issue

Notiifctaion No.

Date of Issue of Notifcation

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1

03/2020-Central Tax (Rate) ,Dated 25-03-2020

Seeks to amend notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) to prescribe change in Goa GST Rate of goods.

No.38/1/2017-Fin(R&C)(03/2020-Rate), dated 30th March, 2020

30th March, 2020

No.38/1/2017-Fin(R&C)(03/2020-Rate),

2

02/2020-Central Tax (Rate) ,Dated 26-03-2020

Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing Goa GST Rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC

No.38/1/2017-Fin(R&C)(02/2020-Rate), dated 30th March, 2020

30th March, 2020

No.38/1/2017-Fin(R&C)(02/2020-Rate),

3

01/2020-Central Tax (Rate) ,Dated 21-02-2020

Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

No.38/1/2017-Fin(R&C)(01/2020-Rate), dated 28th February, 2020

28th February, 2020

No.38/1/2017-Fin(R&C)(01/2020-Rate),

4

29/2019-Central Tax (Rate) ,Dated 31-12-2019

To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

"No.38/1/2017-Fin(R&C)(28/2019-Rate), dated 31st December, 2020."

31st December, 2020.

"No.38/1/2017-Fin(R&C)(28/2019-Rate),"

5

28/2019-Central Tax (Rate) ,Dated 31-12-2019

To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

No.38/1/2017-Fin(R&C)(29/2019-Rate), dated 31st December, 2020.

31st December, 2020.

"No.38/1/2017-Fin(R&C)(29/2019-Rate),"

6

27/2019-Central Tax (Rate) ,Dated 30-12-2019

Seeks to further amend notification No. 038/1/2017-Fin(R&C)(1/2017-Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

"No.38/1/2017-Fin(R&C)(27/2019-Rate), dated 1st January, 2020."

1st January, 2020.

"No.38/1/2017-Fin(R&C)(27/2019-Rate),"

7

26/2019-Central Tax (Rate) ,Dated 22-11-2019

Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.

No. 38/1/2017-Fin(R&C)(26/2019-Rate) dated 25 November, 2019

25 November, 2019

No. 38/1/2017-Fin(R&C)(26/2019-Rate)

8

-

To amend notification no. 38/1/2017-Fin(R&C)(2/2017-Rate) dated 30/06/2017, in view of the corresponding changes done by Central Government through Finance (No. 2) Act

38/1/2017-Fin(R&C)(25A/2019-Rate), dated 20th November, 2019

20th November, 2019

38/1/2017-Fin(R&C)(25A/2019-Rate),

9

25/2019-Central Tax (Rate) ,Dated 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 Goa GST Act, 2017.

No. 38/1/2017-Fin(R&C)(25/2019-Rate) dated 1st October, 2019

1st October, 2019

No. 38/1/2017-Fin(R&C)(25/2019-Rate))

10

24/2019-Central Tax (Rate) ,Dated 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.

No. 38/1/2017-Fin(R&C)(24/2019-Rate) dated 1st October, 2019

1st October, 2019

No. 38/1/2017-Fin(R&C)(24/2019-Rate)

11

23/2019-Central Tax (Rate) ,Dated 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.

No. 38/1/2017-Fin(R&C)(23/2019-Rate) dated 1st October, 2019.

1st October, 2019

No. 38/1/2017-Fin(R&C)(23/2019-Rate)

12

22/2019-Central Tax (Rate) ,Dated 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.

No. 38/1/2017-Fin(R&C)(22/2019-Rate) dated 1st October, 2019

1st October, 2019.

No. 38/1/2017-Fin(R&C)(22/2019-Rate)

13

21/2019-Central Tax (Rate) ,Dated 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.

No. 38/1/2017-Fin(R&C)(21/2019-Rate) dated 1st October, 2019

1st October, 2019

No. 38/1/2017-Fin(R&C)(21/2019-Rate)

14

20/2019-Central Tax (Rate) ,Dated 30-09-2019

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify Goa GST Rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

No. 38/1/2017-Fin(R&C)(20/2019-Rate) dated 1st October, 2019

1st October, 2019.

No. 38/1/2017-Fin(R&C)(20/2019-Rate)

15

19/2019-Central Tax (Rate) ,Dated 30-09-2019

Seeks to exempt supply of goods for specified projects under FAO.

No. 38/1/2017-Fin(R&C)(19/2019-Rate) dated 1st October, 2019

1st October, 2019

No. 38/1/2017-Fin(R&C)(19/2019-Rate)

16

18/2019-Central Tax (Rate) ,Dated 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.

No. 38/1/2017-Fin(R&C)(18/2019-Rate) dated 1st October, 2019

1st October, 2019

No. 38/1/2017-Fin(R&C)(18/2019-Rate)

17

17/2019-Central Tax (Rate) ,Dated 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.

No. 38/1/2017-Fin(R&C)(17/2019-Rate) dated 1st October, 2019

1st October, 2019

No. 38/1/2017-Fin(R&C)(17/2019-Rate)

18

16/2019-Central Tax (Rate) ,Dated 30-09-2019

Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional Goa GST Rates to specified projects under HELP/OALP, and other changes.

No. 38/1/2017-Fin(R&C)(16/2019-Rate) dated 1st October, 2019

1st October, 2019.

No. 38/1/2017-Fin(R&C)(16/2019-Rate)

19

15/2019-Central Tax (Rate) ,Dated 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.

No. 38/1/2017-Fin(R&C)(15/2019-Rate) dated 1st October, 2019

1st October, 2019.

No. 38/1/2017-Fin(R&C)(15/2019-Rate)

20

14/2019-Central Tax (Rate) ,Dated 30-09-2019

Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective Goa GST Rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019

No. 38/1/2017-Fin(R&C)(14/2019-Rate) dated 1st October, 2019

1st October, 2019.

No. 38/1/2017-Fin(R&C)(14/2019-Rate)

21

12/2019-Central Tax (Rate) ,Dated 31-07-2019

which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .

"No. 38/1/2017-Fin(R&C)(12/2019-Rate)dated 31st July, 2019"

31st July, 2019

No. 38/1/2017-Fin(R&C)(12/2019-Rate)

22

11/2019-Central Tax (Rate) ,Dated 29-06-2019

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.

"No.38/1/2017-Fin(R&C)(11/2019-Rate)dated 3rd July, 2019."

3rd July, 2019

No.38/1/2017-Fin(R&C)(11/2019-Rate)

23

13/2019-Central Tax (Rate) ,Dated 31-07-2019

which seeks to exempt the hiring of Electric buses by local authorities from GST.Seeks to notify certain class of persons by exercising powers conferred under section 148 of Goa GST Act, 2017.

No.38/1/2017-Fin(R&C)(13/2019-Rate), dated31st July, 2019.

1st July, 2019

No.38/1/2017-Fin(R&C)(13/2019-Rate),

24

10/2019-Central Tax (Rate) ,Dated 10-05-2019

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

No.38/1/2017-Fin(R&C)(10/2019-Rate)/2826 dated 13th May, 2019

13th May, 2019

No.38/1/2017-Fin(R&C)(10/2019-Rate)/2826

Sr. no

CGST Notification No. & Date of Issue

Subject

SGST Notiifctaion No. & Date of Issue

Notiifctaion No.

Date of Issue of Notifcation

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1

05/2020-Central Tax (Rate) ,dated 16-10-2020

To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

38/1/2017-Fin(R&C)(05/2020-Rate)/686 dated 28.10.2020

38/1/2017-Fin(R&C)(05/2020-Rate)/686

28.10.2020

2

04/2020-Central Tax (Rate) ,dated. 30-09-2020

Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

38/1/2017-Fin(R&C)(04/2020-Rate) dated 01.10.2020

38/1/2017-Fin(R&C)(04/2020-Rate)

01.10.2020

Sr. no

CGST Notification No. & Date of Issue

Subject

SGST Notiifctaion No. & Date of Issue

Notiifctaion No.

Date of Issue of Notifcation

View PDF

1

02/2022-Central Tax (Rate),dt. 31-03-2022

Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC.

38/1/2017-Fin(R&C)(02/2022-Rate)/191 dated 31.03.2022

38/1/2017-Fin(R&C)(02/2022-Rate)/191

31.03.2021

2

01/2022-Central Tax (Rate),dt. 31-03-2022

Seeks to amend notification No. 1/2017-Central Tax (Rate)

38/1/2017-Fin(R&C)(01/2022-Rate)/190 dated 31.03.2022

38/1/2017-Fin(R&C)(01/2022-Rate)/190

31.03.2021

3

22/2021-Central Tax [Rate] ,dt. 31-12-2021

Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(22/2021-Rate)/8216 dated 31.12.2021

38/1/2017-Fin(R&C)(22/2021-Rate)/8216

31.12.2021

4

21/2021-Central Tax [Rate] ,dt. 31-12-2021

Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(21/2021-Rate)/8215 dated 31.12.2021

38/1/2017-Fin(R&C)(21/2021-Rate)/8215

31.12.2021

5

20/2021-Central Tax (Rate) ,dt. 28-11-2021

Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018

38/1/2017-Fin(R&C)(20/2021-Rate)/3211 dated 31.12.2021

38/1/2017-Fin(R&C)(20/2021-Rate)/3211

31.12.2021

6

19/2021-Central Tax (Rate) ,dt. 28-11-2021

Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(19/2021-Rate)/3212 dated 31.12.2021

38/1/2017-Fin(R&C)(19/2021-Rate)/3212

31.12.2021

7

18/2021-Central Tax (Rate) ,dt. 28-12-2021

Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(18/2021-Rate)/3213 dt. 31.12.2021

38/1/2017-Fin(R&C)(18/2021-Rate)/3213

31.12.2021

8

17/2021-Central Tax (Rate) ,dt. 18-11-2021

Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017

38/1/2017-Fin(R&C)(17/2021-Rate)/2081 dated 30.11.2021

38/1/2017-Fin(R&C)(17/2021-Rate)/2081

31.11.2021

9

16/2021-Central Tax (Rate) ,dt. 18-11-2021

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

38/1/2017-Fin(R&C)(16/2021-Rate)2082 dated 30.11.2021

38/1/2017-Fin(R&C)(16/2021-Rate)2082

31.11.2021

10

15/2021-Central Tax (Rate) ,dt. 18-11-2021

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(15/2021-Rate)2083 dated 30.11.2021

38/1/2017-Fin(R&C)(15/2021-Rate)2083

31.11.2021

11

14/2021-Central Tax (Rate) ,dt. 18-11-2021

Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2021

38/1/2017-Fin(R&C)(14/2021-Rate)2084 dated 30.11.2021

38/1/2017-Fin(R&C)(14/2021-Rate)2084

31.11.2021

12

13/2021-Central Tax (Rate) dated 27-10-2021

Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(13/2021-Rate)/2012 dated 27.10.2021

38/1/2017-Fin(R&C)(13/2021-Rate)/2012

27.10.2021

13

12/2021-Central Tax (Rate) ,dated 30-09-2021

Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

38/1/2017-Fin(R&C)(12/2021-Rate) dated 30.09.2021

38/1/2017-Fin(R&C)(12/2021-Rate)

30.09.2021

14

11/2021-Central Tax (Rate) ,dated 30-09-2021

Seeks to amend notification No. 39/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(11/2021-Rate)/1914 dated 30.09.2021

38/1/2017-Fin(R&C)(11/2021-Rate)/1914

30.09.2021

15

10/2021-Central Tax (Rate) ,dated 30-09-2021

Seeks to amend notification No. 4/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(10/2021-Rate)/1909 dated 30.09.2021

38/1/2017-Fin(R&C)(10/2021-Rate)/1909

30.09.2021

16

09/2021-Central Tax (Rate) ,dated 30-09-2021

Seeks to amend notification No. 2/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(09/2021-Rate)/1910 dated 30.09.2021

38/1/2017-Fin(R&C)(09/2021-Rate)/1910

30.09.2021

17

08/2021-Central Tax (Rate) ,dated 30-09-2021

Seeks to amend notification No. 1/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(08/2021-Rate)/1911 dated 30.09.2021

38/1/2017-Fin(R&C)(08/2021-Rate)/1911

30.09.2021

18

07/2021-Central Tax (Rate) ,dated 30-09-2021

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.

38/1/2017-Fin(R&C)(07/2021-Rate)/1912 dated 30.09.2021

38/1/2017-Fin(R&C)(07/2021-Rate)/1912

30.09.2021

19

06/2021-Central Tax (Rate),dated 30-09-2021

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 45th meeting held on 17.09.2021.

38/1/2017-Fin(R&C)(06/2021-Rate)/1913 dated 30.09.2021

38/1/2017-Fin(R&C)(06/2021-Rate)/1913

30.09.2021

20

05/2021-Central Tax (Rate) ,dated. 14-06-2021

Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021

38/1/2017-Fin(R&C)(05/2021-Rate)/1531 dated 23.06.2021

38/1/2017-Fin(R&C)(06/2021-Rate)/1913

23.06.2021

21

04/2021-Central Tax (Rate) ,dated. 14-06-2021

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.

38/1/2017-Fin(R&C)(04/2021-Rate)/1530 dated 23.06.2021

38/1/2017-Fin(R&C)(04/2021-Rate)/1530

23.06.2021

22

03/2021-Central Tax (Rate) ,dated. 02-06-2020

Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

38/1/2017-Fin(R&C)(03/2021-Rate)/1429 dated 02.06. 2021.

38/1/2017-Fin(R&C)(03/2021-Rate)/1429

02.06.2021

23

02/2021-Central Tax (Rate) ,dated. 02-06-2020

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 43rd meeting held on 28.05.2021.

38/1/2017-Fin(R&C)(02/2021-Rate)/1428 dated. 02.06.2021

38/1/2017-Fin(R&C)(02/2021-Rate)/1428

02.06.2021

24

01/2021-Central Tax (Rate) ,dated 02-06-2020

Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.

38/1/2017-Fin(R&C)(01/2021-Rate)/1427 dated 02.06.2021

38/1/2017-Fin(R&C)(01/2021-Rate)/1427

02.06.2021

Sr. no

CGST Notification No. & Date of Issue

Subject

SGST Notiifctaion No. & Date of Issue

Notiifctaion No.

Date of Issue of Notifcation

View PDF

1

15/2022-Central Tax (Rate) dated 30-12-2022

Seeks to amend notification No. 12/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(15/2022-Rate)/2062 dated 31.12.2022

38/1/2017-Fin(R&C)(15/2022-Rate)/2062

31.12.2022

2

14/2022-Central Tax (Rate) dated 30-12-2022

Seeks to amend notification No. 4/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(15/2022-Rate)/2062 dt. 31.12.2022

38/1/2017-Fin(R&C)(14/2022-Rate)/2061

31.12.2022

3

13/2022-Central Tax (Rate) dated 30-12-2022

Seeks to amend notification No. 2/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(13/2022-Rate)/2060 dt.31.12.2022

38/1/2017-Fin(R&C)(13/2022-Rate)/2060

31.12.2022

4

12/2022-Central Tax (Rate) dated 30-12-2022

Seeks to amend notification No. 1/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(12/2022-Rate)/2059 dt. 31.12.2022

38/1/2017-Fin(R&C)(12/2022-Rate)/2059

31.12.2022

5

11/2022-Central Tax (Rate),dt. 13-07-2022

Rescinds notification No. 45/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(11/2022-Rate) dated 16th July,2022

38/1/2017-Fin(R&C)(11/2022-Rate)

16.07.2022

6

10/2022-Central Tax (Rate),dt. 13-07-2022

Seeks to amend notification No. 2/2022- Central Tax (Rate)

38/1/2017-Fin(R&C)(10/2022-Rate dated 16th July,2022

38/1/2017-Fin(R&C)(10/2022

16.07.2022

7

09/2022-Central Tax (Rate),dt. 13-07-2022

Seeks to amend notification No. 5/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(09/2022-Rate) dated 16th July,2022

38/1/2017-Fin(R&C)(09/2022-Rate)

16.07.2022

8

08/2022-Central Tax (Rate),dt. 13-07-2022

Seeks to amend notification No. 3/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(08/2022-Rate)dated 16th July, 2022

38/1/2017-Fin(R&C)(08/2022-Rate)

16.07.2022

9

07/2022-Central Tax (Rate),dt. 13-07-2022

Seeks to amend notification No. 2/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(07/2022-Rate) dated 16th July, 2022

38/1/2017-Fin(R&C)(07/2022-Rate)

16.07.2022

10

06/2022-Central Tax (Rate),dt. 13-07-2022

Seeks to amend notification No. 1/2017- Central Tax (Rate)

38/1/2017-Fin(R&C)(06/2022-Rate) dated 16th July, 2022.

38/1/2017-Fin(R&C)(06/2022-Rate)

16.07.2022

11

05/2022-Central Tax (Rate),dt. 13-07-2022

Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 38/1/2017-Fin(R&C)(05/2022-Rate) dated 16th July, 2022.

38/1/2017-Fin(R&C)(05/2022-Rate) dated 16th July, 2022.

38/1/2017-Fin(R&C)(05/2022-Rate)

16.07.2022

12

04/2022-Central Tax (Rate),dt. 13-07-2022

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

38/1/2017-Fin(R&C)(04/2022-Rate) dated 16th July, 2022

38/1/2017-Fin(R&C)(04/2022-Rate)

16.07.2022

13

03/2022-Central Tax (Rate),dt. 13-07-2022

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017

38/1/2017-Fin(R&C)(03/2022-Rate) dated 16th July, 2022.

38/1/2017-Fin(R&C)(03/2022-Rate)

16.07.2022

14

02/2022-Central Tax (Rate),dt. 31-03-2022

Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC.

38/1/2017-Fin(R&C)(02/2022-Rate)/191 dated 31.03.2022

38/1/2017-Fin(R&C)(02/2022-Rate)/191

31.03.2021

15

01/2022-Central Tax (Rate),dt. 31-03-2022

Seeks to amend notification No. 1/2017-Central Tax (Rate)

38/1/2017-Fin(R&C)(01/2022-Rate)/190 dated 31.03.2022

38/1/2017-Fin(R&C)(01/2022-Rate)/190

31.03.2021

Sr. no

CGST Notification No. & Date of Issue

Subject

SGST Notiifctaion No. & Date of Issue

Notiifctaion No.

Date of Issue of Notifcation

View PDF

1

01/2023-Central Tax (Rate) dt. 28.02.2023

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

38/1/2017-Fin(R&C)(1/2023-Rate)/3196 dated 28Feb,2023

38/1/2017-Fin(R&C)(1/2023-Rate)/3196

28.02.2023

2

02/2023-Central Tax (Rate) dt. 28.02.2023

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

38/1/2017-Fin(R&C)(2/2023-Rate)/3197 dated 28 Feb,2023

38/1/2017-Fin(R&C)(2/2023-Rate)/3197

28.02.2023

3

03/2023-Central Tax (Rate) dt. 28.02.2023

Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017

38/1/2017-Fin(R&C)(3/2023-Rate)/3198 dated 28 Feb, 2023

38/1/2017-Fin(R&C)(3/2023-Rate)/3198

28.02.2023

4

04/2023-Central Tax (Rate) dt. 28.02.2023

Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.

38/1/2017-Fin(R&C)(4/2023-Rate)/3199 dated 28 Feb, 2023

38/1/2017-Fin(R&C)(1/2023-Rate)

28.02.2023

5

05/2023-Central Tax (Rate) dt. 09.05.2023

Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.

38/1/2017-Fin(R&C) (5/2023-Rate)/3430 dated 9th May, 2023

38/1/2017-Fin(R&C) (5/2023-Rate)

09.05.2023

6

06/2023-Central Tax (Rate) dt.26.07.2023

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

38/1/2017-Fin(R&C)(06/2023-Rate)/3711 dated 26.07.2023

38/1/2017-Fin(R&C)(06/2023-Rate)

26.07.2023

7

07/2023-Central Tax (Rate) dt. 26.07.2023

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

38/1/2017-Fin(R&C)(07/2023-Rate)/3710 dated 26.07.2023

38/1/2017-Fin(R&C)(07/2023-Rate)

26.07.2023

8

08/2023-Central Tax (Rate) dt. 26.07.2023

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

38/1/2017-Fin(R&C)(08/2023-Rate)/3709 dated 26.07.2023

38/1/2017-Fin(R&C)(08/2023-Rate)

26.07.2023

9

09/2023-Central Tax (Rate) dt.26.07.2023

Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.

38/1/2017-Fin(R&C)(09/2023-Rate)/3708 dated 26.07.2023

38/1/2017-Fin(R&C)(09/2023-Rate)

26.07.2023

10

10/2023-Central Tax (Rate) dt.26.07.2023

Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council.

38/1/2017-Fin(R&C)(10/2023-Rate)/3707 dated 26.07.2023

38/1/2017-Fin(R&C)(10/2023-Rate)

26.07.2023

11

11/2023-Central Tax (Rate) dt.29.09.2023

Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(11/2023-Rate)/3274 dt.30/09/2023

38/1/2017-Fin(R&C)(11/2023-Rate)/3274

30.09.2023

12

12/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(12/2023-Rate)/3742 dated 19.10.2023

38/1/2017-Fin(R&C)(12/2023-Rate)/3742

19.10.2023

13

13/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

38/1/2017-Fin(R&C)(13/2023-Rate)/3743 dated 19.10.2023

38/1/2017-Fin(R&C)(13/2023-Rate)/3743

19.10.2023

14

14/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017

38/1/2017-Fin(R&C)(14/2023-Rate)/3744 dt. 19.10.2023

38/1/2017-Fin(R&C)(14/2023-Rate)/3744

19.10.2023

15

15/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(15/2023-Rate)/3745 dt. 19.10.2023

38/1/2017-Fin(R&C)(15/2023-Rate)/3745

19.10.2023

16

16/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(16/2023-Rate)/3746 dt.19.10.2023

38/1/2017-Fin(R&C)(16/2023-Rate)/3746

19.10.2023

17

17/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017

38/1/2017-Fin(R&C)(17/2023-Rate)/3747 dt.19.10.2023

38/1/2017-Fin(R&C)(17/2023-Rate)/3747

19.10.2023

18

18/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017

38/1/2017-Fin(R&C)(18/2023-Rate)/3748 dt.19.10.2023

38/1/2017-Fin(R&C)(18/2023-Rate)/3748

19.10.2023

19

19/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(19/2023-Rate)/3749 dt. 19.10.2023

38/1/2017-Fin(R&C)(19/2023-Rate)/3749

19.10.2023

20

20/2023-Central Tax (Rate) dt.19.10.2023

Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017.

38/1/2017-Fin(R&C)(20/2023-Rate)/3750 dt. 19.10.2023

38/1/2017-Fin(R&C)(20/2023-Rate)/3750

19.10.2023