NOTIFICATION NO-04/2020-Central Tax (Rate) ,dt. 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.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2020 – Central Tax (Rate

DOWNLOAD
INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-04-centraltaxenglish2020.pdf;jsessionid=5A4ACE18F1FB3ECF435C5FB562E6CF54

 

NOTIFICATION NO-12/2021-Central Tax (Rate) ,dt. 30-09-2021 Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

[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. 12/2021-Central Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading,
heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate as specified in corresponding entry in column(4) of the aforesaid Table, namely:-

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-12-2021-cgst-rate.pdf

NOTIFICATION NO-11/2021-Central Tax (Rate) ,dt. 30-09-2021 Seeks to amend notification No. 39/2017- Central Tax (Rate)

[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. 11/2021-Central Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R. …..(E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2017-Central Tax (Rate), dated the 18th October, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1310(E), dated the 18th October, 2017, namely:-

In the said notification, in the Table, against S. No. 1, –
(i) in column (3), for the entry, the entry “(a) 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;

(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government.” shall be substituted;

(ii) in column (4), in the entry, for the words “food preparations” at both the places, where they occur, the word “goods” shall be substituted;

2. This notification shall come into force on the 1st day of October, 2021.

[F. No.190354/206/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1310(E), dated the 18th October, 2017.

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-11-2021-cgst-rate.pdf

NOTIFICATION NO-10/2021-Central Tax (Rate) ,dt. 30-09-2021 Seeks to amend notification No. 4/2017- Central Tax (Rate)

[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. 10/2021-Central Tax (Rate)

New Delhi, the 30thSeptember, 2021

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Central Tax (Rate), dated the 28th June, 2017, published in theGazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E)., dated the 28th June, 2017, namely:-

In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-10-2021-cgst-rate.pdf

NOTIFICATION NO-09/2021-Central Tax (Rate) ,dt. 30-09-2021Seeks to amend notification No. 2/2017- Central Tax (Rate)

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. 9/2021-Central Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R. …..(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, for S. No. 86 and the entries relating thereto, the following S. No. and entries thereto shall be substituted, namely:

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-09-2021-cgst-rate.pdf

NOTIFICATION NO-08/2021-Central Tax (Rate) ,dt. 30-09-2021 Seeks to amend notification No. 1/2017- Central Tax (Rate)

[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. 8/2021-Central Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R. ……(E).- In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E)., dated the 28th June, 2017, namely:-

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-08-2021-cgst-rate.pdf

NOTIFICATION NO-07/2021-Central Tax (Rate) ,dt. 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.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 07/2021 – Central Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R.—–(E). – In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:—

In the said notification, in the Table, –
(i) against serial number 1, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or
12AB” shall be inserted;
(ii) against serial number 9AA, in column (3), after the words “hosted in India”, the words “whenever rescheduled” shall be inserted;
(iii) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely : –

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-07-2021-2020-cgst-rate.pdf

NOTIFICATION NO-06/2021-Central Tax (Rate) ,dt. 30-09-2021Seeks 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.

[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. 06 /2021- Central Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, subsection (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 690(E), dated the 28th June, 2017, namely:-

In the said notification, –
(i) in the Table, –
(a) against serial number 3, in column (3), in item (iv), in clause (g), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted;

(b) in serial number 17, –

(A)item (i) and the entries relating thereto in columns (3), (4) and (5) shall be
omitted;
(B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the
following entries shall be substituted, namely:-

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-06-2021-2020-cgst-rate.pdf

NOTIFICATION NO-05/2021-Central Tax (Rate) ,dt. 14-06-2021 Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 05/2021-Central Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, subheading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:-

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-05-2021-2020-cgst-rate.pdf

NOTIFICATION NO-04/2021-Central Tax (Rate) ,dt. 14-06-2021Seeks 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.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 04/2021- Central Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section
148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-

2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, –

“ Provided that during the period beginning from the 14
th June, 2021 and ending with the 30th September, 2021, the central tax on service of description as specified in clause (f), shall, irrespectiveof rate specified in column (4), be levied at the rate of 2.5 per cent.’’.

[F.No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 11/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended
by notification No. 02/2021 – Central Tax (Rate), dated the 2nd June, 2021 vide number G.S.R.377 (E), dated the 2 nd June, 2021

MORE:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-04-2021-2020-cgst-rate.pdf