Exempt Services

Clarification on the requirement of reversal of ITC in respect of the portion of the premium for Life Insurance Policies (LIC) which is not included in taxable value – Circular No. 214/08/2024-GST dated 26.06.2024

Circular No.-214/08/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)

Clarification on the requirement of reversal of ITC in respect of the portion of the premium for Life Insurance Policies (LIC) which is not included in taxable value – Circular No. 214/08/2024-GST dated 26.06.2024 Read Post »

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them – Circular No.154/10/2021-GST dated 17.06.2021

Circular No.154/10/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: GST on service supplied by State Govt. to their

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them – Circular No.154/10/2021-GST dated 17.06.2021 Read Post »

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) – Circular No. 150/06/2021-GST dated 17.06.2021

Circular No. 150/06/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub–Clarification regarding applicability of GST on the activity of

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) – Circular No. 150/06/2021-GST dated 17.06.2021 Read Post »

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools under Mid-Day Meals Scheme | Aganwadi is covered by the definition of educational institution (as pre-school) – Circular No. 149/05/2021-GST dated 17.06.2021

Circular No. 149/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub– Clarification regarding applicability of GST on supply of

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools under Mid-Day Meals Scheme | Aganwadi is covered by the definition of educational institution (as pre-school) – Circular No. 149/05/2021-GST dated 17.06.2021 Read Post »

UTGST Notification No. 11/2019 – Union Territory Tax (Rate) dated 29.06.2019

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 29th June, 2019 No. 11/2019 – Union Territory Tax (Rate) G.S.R. 463(E).—In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 55 of the Central Goods and Services Tax Act,

UTGST Notification No. 11/2019 – Union Territory Tax (Rate) dated 29.06.2019 Read Post »

Conditional rates of GST – CGST Notification No. 02/2019 – Central Tax (Rate) dated 07.03.2019 [amended]

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 7th March, 2019 No. 02/2019 – Central Tax (Rate) G.S.R.189(E).—In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after

Conditional rates of GST – CGST Notification No. 02/2019 – Central Tax (Rate) dated 07.03.2019 [amended] Read Post »

UTGST Notification No. 08/2017 – Union Territory Tax (Rate) dated 28.06.2017

This Notification has been rescinded by Notification No. 01/2019–Union Territory Tax (Rate) dated 29th January, 2019 [01.02.2019] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th June, 2017 No. 08/2017 – Union Territory Tax (Rate) G.S.R. 717 (E).—In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory

UTGST Notification No. 08/2017 – Union Territory Tax (Rate) dated 28.06.2017 Read Post »

UTGST Notification No. 05/2018 – Union Territory Tax (Rate) dated 25.01.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th January, 2018 No. 05/2018 – Union Territory Tax (Rate) G.S.R.79(E).—In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary

UTGST Notification No. 05/2018 – Union Territory Tax (Rate) dated 25.01.2018 Read Post »

Exemption on supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas – CGST Notification No. 05/2018 – Central Tax (Rate) dated 25.01.2018

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th January, 2018 No. 05/2018 – Central Tax (Rate) G.S.R.68(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 being satisfied that it is necessary in the

Exemption on supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas – CGST Notification No. 05/2018 – Central Tax (Rate) dated 25.01.2018 Read Post »

IGST Notification No. 32/2017 – Integrated Tax (Rate) dated 13.10.2017

This Notification has been rescinded by Notification No. 01/2019 – Integrated Tax (Rate) dated 29th January, 2019 [01.02.2019] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 13th October, 2017 No. 32/2017 – Integrated Tax (Rate) G.S.R.1263 (E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods

IGST Notification No. 32/2017 – Integrated Tax (Rate) dated 13.10.2017 Read Post »

Exempts services imported by a unit or a developer in the Special Economic Zone (SEZ) for authorised operations, from the whole of the IGST – IGST Notification No. 18/2017 – Integrated Tax (Rate) dated 05.07.2017

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 5th July, 2017 No. 18/2017 – Integrated Tax (Rate) G.S.R. 835(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in

Exempts services imported by a unit or a developer in the Special Economic Zone (SEZ) for authorised operations, from the whole of the IGST – IGST Notification No. 18/2017 – Integrated Tax (Rate) dated 05.07.2017 Read Post »

Exempts all goods or services or both imported by a unit or a developer in the Special Economic Zone (SEZ, from the whole of IGST – IGST Notification No. 15/2017 – Integrated Tax (Rate) dated 30.06.2017

This Notification has been rescinded by Notification No. 17/2017 – Integrated Tax (Rate) dated 05.07.2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th June, 2017 No. 15/2017 – Integrated Tax (Rate) G.S.R. 740(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act,

Exempts all goods or services or both imported by a unit or a developer in the Special Economic Zone (SEZ, from the whole of IGST – IGST Notification No. 15/2017 – Integrated Tax (Rate) dated 30.06.2017 Read Post »

IGST Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 

MINISTRY OF FINANCE(Department of Revenue) NOTIFICATIONNew Delhi, the 28th June, 2017 No. 09/2017-Integrated Tax (Rate) G.S.R. 684(E).—In exercise of the powers conferred by 31[, sub-section (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clause (xxv) section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read

IGST Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017  Read Post »

CGST Notification No. 09/2017 – Central Tax (Rate) dated 28.06.2017

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th June, 2017 No. 09/2017 – Central Tax (Rate) G.S.R. 681(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) (hereinafter referred to as the said Act), the Central Government, on

CGST Notification No. 09/2017 – Central Tax (Rate) dated 28.06.2017 Read Post »

CGST Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th June, 2017 No. 12/2017-Central Tax (Rate) G.S.R. 691(E).—In exercise of the powers conferred by 29[, sub-section (3) and sub-section (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

CGST Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 Read Post »

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