CGST RATE NOTIFICATIONS - 2019

No.

Date

Description

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Category

1

29-01-2019 (wef 1st Feb)

Rescind Notfn No. 8/2017- CTR whereby Unreg RCM upto 5000 was exempt (So as to pave way for the CGST Amendment Act provisions)

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Unreg RCM

2

07-03-2019 (wef 1st Apr)

Composition tax rate and conditions for service providers having t/o upto 50 lakhs

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Composition scheme

3

29-03-2019

(wef 1st Apr)

Seeks to amend notification No. 11/2017 - CTR – Rate of Services

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Rate of Services

4

29-03-2019

(wef 1st Apr)

Seeks to amend notification No. 12/2017 - CTR – Exempt Services

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Exempted Services

5

29-03-2019

(wef 1st Apr)

Seeks to amend notification No. 13/2017 - CTR – Add new RCM Services u/s 9(3) – Real Estate Sector

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RCM Services

6

29-03-2019

(wef 1st Apr)

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

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Others

7

29-03-2019

(wef 1st Apr)

Seeks to notify certain services to be taxed under RCM u/s 9(4) – Real Estate sector

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RCM Goods, Unreg RCM

8

29-03-2019

(wef 1st Apr)

Seeks to amend Notification No.1/2017 - CTR – Rate of Goods

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Rate of Goods

9

29-03-2019

(wef 1st Apr)

Seeks to amend notification No. 02/2019 - CTR - Apply Composition rules to persons opting special composition scheme under that notification

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Composition scheme

10

10-05-2019

Seeks to amend notification No. 11/2017 - CTR - extend the last date for exercising the option of Tax rate for builders (12%/ 5%)

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Rate of Services

11

29-06-2019 (wef 1st July)

Seeks to specify retail outlets established in departure area of international airport as class of persons who shall be entitled to claim refund

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Others

12

31-07-2019

Seeks to amend Notification No.1/2017-CTR – Rate of Goods - on Electric Vehicles, and charger or charging stations for Electric vehicles.

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Rate of Goods

13

31-07-2019

Seeks to amend notification No. 12/2017- CTR – Exempt Services - exempt the hiring of Electric buses by local authorities from GST

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Exempted Services

14

30-09-2019

Seeks to amend Notification No.1/2017-CTR – Rate of Goods

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Rate of Goods

15

30-09-2019

Seeks to amend Notification No. 02/2017 - CTR - grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

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Exempted Goods

16

30-09-2019

Seeks to amend Notification No. 03/2017 - CTR - extend concessional CGST rates to specified projects under HELP/OALP, and other changes.

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Rate of Goods

17

30-09-2019

Seeks to amend Notification No. 26/2018 - CTR - exempt GST on supplies of silver and platinum by nominated agencies to registered persons

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Others

18

30-09-2019

Seeks to amend notification No. 02/2019 - CTR - to exclude manufacturers of aerated waters from the purview of composition scheme.

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Composition scheme

19

30-09-2019 (wef 1st Oct)

Seeks to exempt supply of goods for specified projects to FAO (Food and Agricultural Organisation of the United Nations)

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Exempted Goods

20

30-09-2019

Seeks to amend notification No. 11/2017- CTR – Rate of Services

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Rate of Services

21

30-09-2019

Seeks to amend notification No. 12/2017- CTR – Exempt Services

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Exempted Services

22

30-09-2019

Seeks to amend notification No. 13/2017- CTR – RCM Services

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RCM Services

23

30-09-2019

Seeks to amend notification No. 4/2018 - CTR, by adding an explanation - provisions not apply with respect to the development rights supplied on or after 1st April, 2019

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Others

24

30-09-2019

Seeks to amend notification No. 7/2019 - CTR - amending the entry related to cement.

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RCM Goods, Unreg RCM

25

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.

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Neither Goods Nor Service

26

22-11-2019

Seeks to amend notification No. 11/2017- CTR – Rate of Services - to insert explanation regarding Bus Body Building

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Rate of Services

27

30-12-2019 (wef 1st Jan)

Seeks to further amend notification No. 01/2017 - CTR - change rate of polythene and strips etc

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Rate of Goods

28

31-12-2019 (wef 1st Jan)

Seeks to amend notification No. 12/ 2017- CTR - Exempt services

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Exempted Services

29

31-12-2019

Seeks to amend notification No. 13/2017- CTR – RCM Services - Rent-A-Cab

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RCM Services