G.O (P) No. 91 / Fin dated 17.07.2017 The revised order on the release of government liabilities of government employees who die in service is issued

G.O (P) No. 91 / Fin  dated 17.07.2017

The revised order on the release of government liabilities of government employees who die in service is issued DOWNLOAD

Rate of GST on Services

Rate of GST on Services  DOWNLOAD

Rate of GST on Goods

Rate of GST on Goods  DOWNLOAD

SRO No. 470/2017 (G O (P) No. 93/2017/Taxes Dated. 27.07.2017 Lottery-Distribution/Selling Agent-Furnish Information return-procedure

SRO No. 470/2017 (G O (P) No. 93/2017/Taxes Dated. 27.07.2017
Lottery-Distribution/Selling Agent-Furnish Information return-procedure  DOWNLOAD

Circular No. 01/2017 Compensation Cess Dated. 26.07.2017 Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports

Circular No. 01/2017 Compensation Cess Dated. 26.07.2017
Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.  DOWNLOAD

Order No. A6. 6000/2015/CT Dated. 26.07.2017 Estt - CTD - Transfer and Postings of Clerical Attenders - Orders issued - reg.

Order No. A6. 6000/2015/CT Dated. 26.07.2017

Estt - CTD - Transfer and Postings of Clerical Attenders - Orders issued - reg.

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Order No. SGST/888/2017-A8 Dated. 25.07.2017 Estt.-SGSTD - Transfer and Postings -Promotion in the cadre of Commercial Tax Officers - Orders issued.

Order No. SGST/888/2017-A8 Dated. 25.07.2017

Estt.-SGSTD - Transfer and Postings -Promotion in the cadre of Commercial Tax Officers - Orders issued.

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Frequently asked Questions (FAQ) - Sectoral

Frequently asked Questions (FAQ) - Sectoral  DOWNLOAD

GST - FAQs (Composition Levy, Drugs & Pharmaceuticals, E Commerce, Exports, Food Processing, Handicrafts, Mining, MSME, Textiles)

GST - FAQs (Composition Levy, Drugs & Pharmaceuticals, E Commerce, Exports, Food Processing, Handicrafts, Mining, MSME, Textiles)    - DOWNLOAD

The Central GST ACT 2017

The Central GST ACT 2017 - DOWNLOAD

CGST Ordinance

CGST Ordinance - DOWNLOAD

The Integrated GST Act 2017

The Integrated GST Act 2017 - DOWNLOAD

IGST Ordinance 2017 (Extension to J & K)

IGST Ordinance 2017 (Extension to J & K) - DOWNLOAD

The Union Territory GST Act 2017

The Union Territory GST Act  2017-  DOWNLOAD

GST (Compensation to States) Act 2017

GST (Compensation to States) Act 2017 - DOWNLOAD

CGST Rules 2017 as amended upto 01.07.2017

CGST Rules 2017 as amended upto 01.07.2017 - DOWNLOAD

G.O (Rt) No. 606/2017/Taxes Dated. 21.07.2017 State Goods and Services Tax Dept - GST Roll out - Entrusting Roles and Responsibilities to Officials - Orders issued

G.O (Rt) No. 606/2017/Taxes Dated. 21.07.2017
State Goods and Services Tax Dept - GST Roll out - Entrusting Roles and Responsibilities to Officials - Orders issued  DOWNLOAD

Order No. 01/2017 Dated 21.07.2017 Extension of date for filing option for composition scheme

Order No. 01/2017 Dated 21.07.2017

Extension of date for filing option for composition scheme   DOWNLOAD

Notification No. 16/2017 - Central Tax Dated. 07.07.2017 Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) & Corrigendum

Notification No. 16/2017 - Central Tax Dated. 07.07.2017
Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)  DOWNLOAD

Corrigendum  DOWNLOAD

Notification No. 15/2017 - Central Tax Dated. 01.07.2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017

Notification No. 15/2017 - Central Tax Dated. 01.07.2017
Amending CGST Rules notification 10/2017-CT dt 28.06.2017  DOWNLOAD

Notification No. 14/2017 - Central Tax Dated. 01.07.2017 Assigning jurisdiction and power to officers of various directorates

Notification No. 14/2017 - Central Tax Dated. 01.07.2017
Assigning jurisdiction and power to officers of various directorates  DOWNLOAD

Notification No. 13/2017 - Central Tax Dated. 28.06.2017 Seeks to prescribe rate of interest under CGST Act, 2017

Notification No. 13/2017 - Central Tax Dated. 28.06.2017
Seeks to prescribe rate of interest under CGST Act, 2017  DOWNLOAD

Notification No. 12/2017 - Central Tax Dated. 28.06.2017 Seeks to notify the number of HSN digits required on tax invoice

Notification No. 12/2017 - Central Tax Dated. 28.06.2017
Seeks to notify the number of HSN digits required on tax invoice  DOWNLOAD

Notification No. 11/2017 - Central Tax Dated. 28.06.2017 Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017

Notification No. 11/2017 - Central Tax Dated. 28.06.2017
Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017  DOWNLOAD

Notification No. 10/2017 - Central Tax Dated. 28.06.2017 Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017

Notification No. 10/2017 - Central Tax Dated. 28.06.2017
Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017  DOWNLOAD

Notification No. 9/2017 - Central Tax Dated. 28.06.2017 Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

Notification No. 9/2017 - Central Tax Dated. 28.06.2017
Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017  DOWNLOAD

Notification No. 8/2017 - Central Tax Dated. 27.06.2017 Seeks to to notify the turnover limit for Composition Levy for CGST

Notification No. 8/2017 - Central Tax Dated. 27.06.2017
Seeks to to notify the turnover limit for Composition Levy for CGST  DOWNLOAD

Notification No. 7/2017 - Central Tax Dated. 27.06.2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued

Notification No. 7/2017 - Central Tax Dated. 27.06.2017
Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued  DOWNLOAD

Notification No. 6/2017 - Central Tax Dated. 19.06.2017 Modes of verification under CGST Rules, 2017

Notification No. 6/2017 - Central Tax Dated. 19.06.2017
Modes of verification under CGST Rules, 2017 DOWNLOAD

Notification No. 5/2017 - Central Tax Dated. 19.06.2017 Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

Notification No. 5/2017 - Central Tax Dated. 19.06.2017
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis  DOWNLOAD

Notification No. 4/2017 - Central Tax Dated. 19.06.2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal

Notification No. 4/2017 - Central Tax Dated. 19.06.2017
Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal  DOWNLOAD

Notification No. 3/2017 - Central Tax Dated. 19.06.2017 Notifying the CGST Rules, 2017 on registration and composition levy

Notification No. 3/2017 - Central Tax Dated. 19.06.2017
Notifying the CGST Rules, 2017 on registration and composition levy DOWNLOAD

Notification No. 04/2017-Compensation Cess (Rate), Dated. 20-07-2017 Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act

Notification No. 04/2017-Compensation Cess (Rate), Dated. 20-07-2017
Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act   DOWNLOAD

Notification No. 2/2017 - Central Tax Dated. 19.06.2017 Notifying jurisdiction of Central Tax Officers

Notification No. 2/2017 - Central Tax Dated. 19.06.2017
Notifying jurisdiction of Central Tax Officers DOWNLOAD

G.O (Rt) No. 595/2017/Taxes Dated. 19.07.2017 Taxes Department - State Goods and Services Tax Dept - Estt - Promotion, Transfer and Posting in the Cadre of Deputy Commissioner - Orders issued

G.O (Rt) No. 595/2017/Taxes Dated. 19.07.2017
Taxes Department - State Goods and Services Tax Dept - Estt - Promotion, Transfer and Posting in the Cadre of Deputy Commissioner - Orders issued

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Notification No. 03/2017-Compensation Cess (Rate), Dated. 18-07-2017 Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017

Notification No. 03/2017-Compensation Cess (Rate), Dated. 18-07-2017
Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017  DOWNLOAD

Order No. CT/400/2017-A3 Dated. 05.07.2017 Estt - CTD - Promotion / Conversion, Transfer and Postings to the Cadre of Senior Clerks - Certain Orders issued

Order No. CT/400/2017-A3 Dated. 05.07.2017
Estt - CTD - Promotion / Conversion, Transfer and Postings to the Cadre of Senior Clerks - Certain Orders issued.

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Advisory - 2 Dated. 15.07.2017 GST - Pharmaceuticals Dealers - Information - reg

Advisory - 2   Dated. 15.07.2017

GST - Pharmaceuticals Dealers - Information - reg  DOWNLOAD 

G.O (P) No. 89/2017/Tax Dated. 13.07.2017 Taxes Department - Name of Commercial Taxes Department renamed as "State Goods and Services Tax Department" - Orders issued

G.O (P) No. 89/2017/Tax Dated. 13.07.2017
Taxes Department - Name of Commercial Taxes Department renamed as "State Goods and Services Tax Department" - Orders issued  DOWNLOAD

G.O (P) No. 09/2017/P & ARD Dated. 13.07.2017 Modified Implementation Training Policy - Approved Orders Issued

G.O (P) No. 09/2017/P & ARD Dated. 13.07.2017
Modified Implementation Training Policy - Approved Orders Issued. DOWNLOAD

Notification No. 65/2017 Dated. 08.07.2017 Leasing of aircraft (amendment)

Notification No. 65/2017 Dated. 08.07.2017
Leasing of aircraft (amendment)      DOWNLOAD

Order No. GSTC 24614/2017/CT Dated. 06.07.2017 CTD - Functions assigned to the Proper Officers under the Kerala Goods and Service Tax Ordinance 2017 - Orders issued

Order No. GSTC 24614/2017/CT Dated. 06.07.2017
CTD - Functions assigned to the Proper Officers under the Kerala Goods and Service Tax Ordinance 2017 - Orders issued DOWNLOAD

Notification No. 18/2017-Integrated Tax (Rate) Dated. 05-07-2017 IGST exemption to SEZs on import of Services by a unit/developer in an SEZ & Notification 64/2017-Cus,dt. 05-07-2017 - IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ

Notification No. 18/2017-Integrated Tax (Rate)  Dated. 05-07-2017
IGST exemption to SEZs on import of Services by a unit/developer in an SEZ DOWNLOAD

>Notification 64/2017-Cus,dt. 05-07-2017 - IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ  DOWNLOAD  

Notification No. 17/2017-Integrated Tax (Rate) ,Dated. 05-07-2017 Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017

Notification No. 17/2017-Integrated Tax (Rate) ,Dated. 05-07-2017
Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017  DOWNLOAD

Circular No. 04/2017 Dated 07.07.2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.

Circular No. 04/2017 Dated 07.07.2017
Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.  DOWNLOAD

Notification No. 16/2017-Integrated Tax (Rate) ,dt. 30-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%

Notification No. 16/2017-Integrated Tax (Rate) ,dt. 30-06-2017
Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%  DOWNLOAD

Notification No. 15/2017-Integrated Tax (Rate) ,dt. 30-06-2017 Notification for Exemption from Integrated Tax to SEZ

Notification No. 15/2017-Integrated Tax (Rate) ,dt. 30-06-2017
Notification for Exemption from Integrated Tax to SEZ  DOWNLOAD

Notification No. 14/2017-Integrated Tax (Rate) ,dt. 28-06-2017 To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator

Notification No. 14/2017-Integrated Tax (Rate) ,dt. 28-06-2017
To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator DOWNLOAD 

Notification No. 13/2017-Integrated Tax (Rate) ,dt. 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 IGST Act

Notification No. 13/2017-Integrated Tax (Rate) ,dt. 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 IGST Act   DOWNLOAD

Notification No. 12/2017-Integrated Tax (Rate) ,dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act

Notification No. 12/2017-Integrated Tax (Rate) ,dt. 28-06-2017
To notify the supplies not eligible for refund of unutilized ITC under IGST Act DOWNLOAD 

Notification No. 11/2017-Integrated Tax (Rate) ,dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act

Notification No. 11/2017-Integrated Tax (Rate) ,dt. 28-06-2017
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act  DOWNLOAD

Circular No. 01/2017-IGST Dated 07.07.2017 Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

Circular No. 01/2017-IGST  Dated  07.07.2017
Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding  DOWNLOAD 

Notification No. 10/2017-Integrated Tax (Rate) ,dt. 28-06-2017 To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act

Notification No. 10/2017-Integrated Tax (Rate) ,dt. 28-06-2017
To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act  DOWNLOAD 

Notification No. 09/2017-Integrated Tax (Rate) ,dt. 28-06-2017 To notify the exemptions on supply of services under IGST Act

Notification No. 09/2017-Integrated Tax (Rate) ,dt. 28-06-2017
To notify the exemptions on supply of services under IGST Act  DOWNLOAD

Circular No. 08/2017-Integrated Tax (Rate) ,dt. 28-06-2017 To notify the rates for supply of services under IGST Act & Corregendum

Circular No. 08/2017-Integrated Tax (Rate) ,dt. 28-06-2017
To notify the rates for supply of services under IGST Act   DOWNLOAD
> Corrigendum 30.06.2017 DOWNLOAD
> Corrigendum 05.07.2017 DOWNLOAD

Notification No. 07/2017-Integrated Tax (Rate),dt. 28-06-2017 Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)

Notification No. 07/2017-Integrated Tax (Rate),dt. 28-06-2017
Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)  DOWNLOAD 

Decisions taken by the GST Council in the 17th Meeting - 18.06.2017

Decisions taken by the GST Council in the 17th Meeting - 18.06.2017   DOWNLOAD

Notification No. 06/2017-Integrated Tax (Rate),dt. 28-06-2017 Notification prescribing refund of 50% of IGST on supplies to CSD under section 20

Notification No. 06/2017-Integrated Tax (Rate),dt. 28-06-2017
Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 DOWNLOAD 

Decision in regard to Services taken by the GST Council in the 16th Meeting held on 11th of June 2017

Decision in regard to Services taken by the GST Council in the 16th Meeting held on 11th of June 2017  DOWNLOAD

Notification No. 18/2017-Union Territory Tax (Rate), Dated. 30-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%

Notification No. 18/2017-Union Territory Tax (Rate), Dated. 30-06-2017
Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%   DOWNLOAD 

Notification No. 17/2017-Union Territory Tax (Rate) ,dt. 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

Notification No. 17/2017-Union Territory Tax (Rate) ,dt. 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  DOWNLOAD 

Notification NO. 16/2017-Union Territory 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 UTGST Act

Notification NO. 16/2017-Union Territory 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 UTGST Act  DOWNLOAD

Notification No. 15/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act

Notification No. 15/2017-Union Territory Tax (Rate) ,dt. 28-06-2017
To notify the supplies not eligible for refund of unutilised ITC under UTGST Act DOWNLOAD 

Notification No. 14/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act

Notification No. 14/2017-Union Territory Tax (Rate) ,dt. 28-06-2017
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act   DOWNLOAD

Notification No. 13/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act

Notification No. 13/2017-Union Territory Tax (Rate),dt. 28-06-2017
To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act   DOWNLOAD

Classification Scheme for Services under GST

Classification Scheme for Services under GST    DOWNLOAD              Excel Format   

Schedule of GST Rates for SERVICES as Approved by GST COUNCIL (19.05.2017)

Schedule of GST Rates for SERVICES as Approved by GST COUNCIL( 19.05.2017)
   DOWNLOAD

Notification No. 12/2017-Union Territory Tax (Rate), Dated. 28-06-2017 To notify the exemptions on supply of services under UTGST Act

Notification No. 12/2017-Union Territory Tax (Rate), Dated. 28-06-2017
To notify the exemptions on supply of services under UTGST Act   DOWNLOAD

Notification No. 05/2017-Integrated Tax (Rate),dt. 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed

Notification No. 05/2017-Integrated Tax (Rate),dt. 28-06-2017
Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed DOWNLOAD 

Notification No. 04/2017-Integrated Tax (Rate),dt. 28-06-2017 Reverse charge on certain specified supplies of goods under section 5 (3) & Corrigendum

Notification No. 04/2017-Integrated Tax (Rate),dt. 28-06-2017
Reverse charge on certain specified supplies of goods under section 5 (3)  DOWNLOAD
Corrigendum Dated. 30.06.2017  DOWNLOAD

Notification No. 03/2017-Integrated Tax (Rate),dt. 28-06-2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.

Notification No. 03/2017-Integrated Tax (Rate),dt. 28-06-2017
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. DOWNLOAD

Notification No. 02/2017-Integrated Tax (Rate), Dated. 28-06-2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax & Corrigendum

Notification No. 02/2017-Integrated Tax (Rate), Dated. 28-06-2017
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. DOWNLOAD
Corrigendum Dated. 12.07.2017  DOWNLOAD
Corrigendum Dated. 27.07.2017  DOWNLOAD

Circular No. 03/2017 Dated. 05.07.2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg

Circular No. 03/2017 Dated. 05.07.2017
Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg  DOWNLOAD

Notification No. 18/2017-Central Tax (Rate) ,dt. 30-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%

Notification No. 18/2017-Central Tax (Rate) ,dt. 30-06-2017
Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%  DOWNLOAD

Notification No. 17/2017-Central Tax (Rate) ,dt. 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

Notification No. 17/2017-Central Tax (Rate) ,dt. 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  DOWNLOAD

Notification No. 16/2017-Central Tax (Rate) ,dt. 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 CGST Act

Notification No. 16/2017-Central Tax (Rate) ,dt. 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 CGST Act   DOWNLOAD

Notification No. 15/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act

Notification No. 15/2017-Central Tax (Rate) ,dt. 28-06-2017
To notify the supplies not eligible for refund of unutilized ITC under CGST Act DOWNLOAD

Notification No. 14/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act

Notification No. 14/2017-Central Tax (Rate) ,dt. 28-06-2017
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act  DOWNLOAD

Notification No. 13/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act

Notification No. 13/2017-Central Tax (Rate) ,dt. 28-06-2017
To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act  DOWNLOAD

S R O No. 377/2017 G.O (P) No. 79/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby makes the following rules, namely.......................

S R O No. 377/2017
G.O (P) No. 79/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by section 164 of the
Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala
hereby makes the following rules, namely.......................  DOWNLOAD

S R O No. 376/2017 G.O (P) No. 78/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (5) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intrastate .................................

S R O No. 376/2017
G.O (P) No. 78/2017/Taxes  Dated. 30.06.2017
In exercise of the powers conferred by sub-section (5) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the
recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intrastate  .................................  DOWNLOAD

S R O No. 375/2017 G.O (P) No. 77/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby specifies,— (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission .....................

S R O No. 375/2017
G.O (P) No. 77/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby specifies,— (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission ......................   DOWNLOAD 

S R O No. 374/2017 G.O (P) No. 76/2017/TD Dated. 30.06.2017 In exercise of the powers conferred by sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed ...........................

S R O No. 374/2017
G.O (P) No. 76/2017/TD Dated. 30.06.2017
In exercise of the powers conferred by sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed ...........................
DOWNLOAD 

S R O No. 373/2017 G.O (P) No. 75/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub- section (2) of section 7 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as .......................

S R O No. 373/2017
G.O (P) No. 75/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by sub- section (2) of section 7 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the  council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as  .......................
DOWNLOAD 

S R O No. 372/2017 G.O (P) No. 74/2017/Taxes Dated. 30.06.2017 372/2017.—In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017),.................

S R O No. 372/2017
G.O (P) No. 74/2017/Taxes Dated. 30.06.2017
372/2017.—In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017),................. DOWNLOAD 

S R O No. 371/2017 G.O (P) No. 73/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified ..........................

S R O No. 371/2017
G.O (P) No. 73/2017/Taxes  Dated. 30.06.2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified ..........................  DOWNLOAD 

S R O No. 370/2017 G.O (P) No. 72/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) .........................

S R O No. 370/2017
G.O (P) No. 72/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) .........................  DOWNLOAD

S R O No. 369/2017 G.O (P) No. 71/2017/TD Dated. 30.06.2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on being satisfied that .........................

S R O No. 369/2017
G.O (P) No. 71/2017/TD Dated. 30.06.2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on being satisfied that .........................
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S R O No. 368/2017 G.O (P) No. 70/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) (hereinafter referred to as the said Ordinance), the Government of Kerala, on being satisfied that it is ..........................

S R O No. 368/2017
G.O (P) No. 70/2017/Taxes  Dated. 30.06.2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) (hereinafter referred to as the said Ordinance), the Government of Kerala, on being satisfied that it is ..........................  DOWNLOAD

S R O No. 367/2017 G.O (P) No. 69/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on being satisfied ............................

S R O No. 367/2017
G.O (P) No. 69/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on being satisfied ............................
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S R O No. 366/2017 G.O (P) No. 68/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the ................................

S R O No. 366/2017
G.O (P) No. 68/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on being
satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the ................................ DOWNLOAD 

S R O No. 365/2017 G.O (P) No. 67/2017/Taxes Dated. 30.06.2017 S. R. O. No. 365/2017.—In exercise of the powers conferred by section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled.............................

S R O No. 365/2017
G.O (P) No. 67/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government, on the recommendations of the Council,
hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled..............................  DOWNLOAD

S R O No. 364/2017 G.O (P) No. 66/2017/Taxes Dated. 30.06.2017 S. R. O. No. 364/2017.—In exercise of the powers conferred by clause (ii) of the first proviso to sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby notifies the ............................

S R O No. 364/2017
G.O (P) No. 66/2017/Taxes Dated. 30.06.2017
S. R. O. No. 364/2017.—In exercise of the powers conferred by clause (ii) of the first proviso to sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby notifies the ............................
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S R O No. 363/2017 G.O (P) No. 65/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby specifies the supply of goods, the.........................

S R O No. 363/2017
G.O (P) No. 65/2017/Taxes  Dated. 30.06.2017
In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby specifies the supply of goods, the......................... DOWNLOAD 

S R O No. 362/2017 G.O (P) No. 64/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, ........................

S R O No. 362/2017
G.O (P) No. 64/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, .........................  DOWNLOAD

S R O No. 361/2017 G.O (P) No. 63/2017/Taxes Dated. 30.06.2017 361/2017.—In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Act Ordinance, 2017 (11 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification,..................

S R O No. 361/2017
G.O (P) No. 63/2017/Taxes  Dated. 30.06.2017
361/2017.—In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Act Ordinance, 2017 (11 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification,..................   DOWNLOAD 

S R O No. 360/2017 G.O (P) No. 62/2017/Taxes Dated. 30.06.2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council,..........

S R O No. 360/2017
G.O (P) No. 62/2017/Taxes Dated. 30.06.2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council,..........   DOWNLOAD

Services under Reverse Charge as Approved by GST Council

Services under Reverse Charge as Approved by GST Council  DOWNLOAD 

Recommendations Regarding the Composition Levy and GST Rate on Certain Goods (As per discussions in the 17th GST Council Meeting held on 18th June 2017

Recommendations Regarding the Composition Levy and GST Rate on Certain Goods (As per discussions in the 17th GST Council Meeting held on 18th June 2017   DOWNLOAD

Revised Threshold Limit for Composition Levy (As per discussions in the 16th GST Council Meeting held on 11.06.2017)

Revised Threshold Limit for Composition Levy (As per discussions in the 16th GST Council Meeting held on 11.06.2017)  DOWNLOAD 

IGST Exemption under GST (As per discussions in the 16th GST Council Meeting held on 11th June 2017

IGST Exemption under GST (As per discussions in the 16th GST Council Meeting held on 11th June 2017   DOWNLOAD

Revised GST Rate for certain Goods (As per discussions in the 16th GST Council Meeting held on 11.06.2017)

Revised GST Rate for certain Goods (As per discussions in the 16th GST Council Meeting held on 11.06.2017)  DOWNLOAD 

Circular No. 02/2017 Dated. 04.07.2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg

Circular No. 02/2017 Dated. 04.07.2017
Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg   DOWNLOAD

S R O 359/2017 G.O (P) No. 61-2017-Taxes Dated. 30.06.2017 Notification of interest rates under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Kerala under the Kerala GST Ordinance, 2017

S R O 359/2017
G.O (P) No. 61-2017-Taxes Dated. 30.06.2017
Notification of interest rates under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Kerala under the Kerala GST Ordinance, 2017  DOWNLOAD

S R O No. 358/2017 G.O (P) No. 60-2017-Taxes Dated. 30.06.2017 Notification of composition levy and aggregate turnover limit of an eligible registered person for opting composition levy under the Kerala GST Ordinance, 2017

S R O No. 358/2017
G.O (P) No. 60-2017-Taxes Dated. 30.06.2017
Notification of composition levy and aggregate turnover limit of an eligible registered person for opting composition levy under the Kerala GST Ordinance, 2017 DOWNLOAD

S R O No. 357/2017 G.O (P) No. 59-2017-Taxes Dated. 30.06.2017 Notification of category of persons exempted from obtaining registration under the Kerala GST Ordinance, 2017

S R O No. 357/2017
G.O (P) No. 59-2017-Taxes Dated. 30.06.2017
Notification of category of persons exempted from obtaining registration under the Kerala GST Ordinance, 2017   DOWNLOAD

S R O No. 356/2017 G.O (P) No. 58-2017-Taxes Dated 30.06.2017 Notification of Common GST Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill under Kerala GST Ordinance 2017.

S R O No. 356/2017
G.O (P) No. 58-2017-Taxes Dated 30.06.2017
Notification of Common GST Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill under Kerala GST Ordinance 2017. DOWNLOAD

S R O No. 355/2017 G.O (P) No. 57-2017-Taxes Dated 30.06.2017 Appointed date for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9)), 43 (except proviso to sub-section (9), 44 to 50, 53 to 138, 140 to 145, 147 to 163 and 165 to 174 of Kerala GST Ordinance, 2017

S R O No. 355/2017
G.O (P) No. 57-2017-Taxes Dated 30.06.2017
Appointed date for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9)), 43 (except proviso to sub-section (9), 44 to 50, 53 to 138, 140 to 145, 147 to 163 and 165 to 174 of Kerala GST Ordinance, 2017  DOWNLOAD

R O No. 354/2017 G.O (P) No. 56/2017/Taxes Dated. 30.06.2017 354/2017.—In exercise of the powers conferred by sub-section (3) of section 1 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Ordinance, shall come into force.

S R O No. 354/2017
G.O (P) No. 56/2017/Taxes Dated. 30.06.2017

354/2017.—In exercise of the powers conferred by sub-section (3) of section 1 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby appoints

the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Ordinance, shall come into force.

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Notification No. 12/2017-Central Tax (Rate), Dated. 28-06-2017 To notify the exemptions on supply of services under CGST Act

Notification No. 12/2017-Central Tax (Rate), Dated. 28-06-2017
To notify the exemptions on supply of services under CGST Act  DOWNLOAD

Notification No. 11/2017-Central Tax (Rate) , Dated. 28-06-2017 To notify the rates for supply of services under CGST Act & Annexure

Notification No. 11/2017-Central Tax (Rate) , Dated. 28-06-2017
To notify the rates for supply of services under CGST Act  DOWNLOAD
Annexure  DOWNLOAD

Notification No. 10/2017-Central Tax (Rate), Dated. 28-06-2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)

Notification No. 10/2017-Central Tax (Rate), Dated. 28-06-2017

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

Notification No. 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)

Notification No. 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)
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08/2017-Central Tax (Rate), Dated. 28-06-2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)

Notification No. 08/2017-Central Tax (Rate), Dated. 28-06-2017

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

Notification No. 07/2017-Central Tax (Rate), Dated. 28-06-2017 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

Notification No. 07/2017-Central Tax (Rate), Dated. 28-06-2017

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   DOWNLOAD

Notification No. 06/2017-Central Tax (Rate), Dated. 28-06-2017 Refund of 50% of CGST on supplies to CSD under section 55

Notification No. 06/2017-Central Tax (Rate), Dated. 28-06-2017

Refund of 50% of CGST on supplies to CSD under section 55  DOWNLOAD 

Notification No. 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)

Notification No. 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)   DOWNLOAD

Addendum to the GST Rate Schedule for Goods (As per discussions in the GST Council Meeting held on 03.06.2017)

Addendum to the GST Rate Schedule for Goods (As per discussions in the GST Council Meeting held on 03.06.2017)  DOWNLOAD 

Notification No. 04/2017-Central Tax (Rate), Dated. 28-06-2017 Reverse charge on certain specified supplies of goods under section 9 (3)

Notification No. 04/2017-Central Tax (Rate), Dated. 28-06-2017

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

Notification No. 11/2017-Union Territory Tax (Rate), Dated. 28-06-2017 To notify the rates for supply of services under UTGST Act & Corrigendum

Notification No. 11/2017-Union Territory Tax (Rate), Dated. 28-06-2017
To notify the rates for supply of services under UTGST Act  DOWNLOAD 

Corrigendum Dated. 30.06.2017  DOWNLOAD 

Notification NO. 10/2017-Union Territory Tax (Rate), Dated. 28-06-2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)

Notification NO. 10/2017-Union Territory Tax (Rate), Dated.  28-06-2017
UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)  DOWNLOAD 

GST Rate Schedule for Certain Goods (As per discussions in the GST Council Meeting held on 03.06.2017)

GST Rate Schedule for Certain Goods (As per discussions in the GST Council Meeting held on 03.06.2017)  DOWNLOAD 

Notification NO. 09/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)

Notification NO. 09/2017-Union Territory Tax (Rate),dt. 28-06-2017
Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)  DOWNLOAD 

Notification No. 03/2017-Central Tax (Rate), Dated. 28-06-2017 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)

Notification No. 03/2017-Central Tax (Rate), Dated. 28-06-2017
2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)  DOWNLOAD

Notification No. 02/2017 - Central Tax (Rate), Dated. 28-06-2017, CGST exempt goods notified under section 11 (1) , Corrigendum Dated. 12.07.2017, Corrigendum Dated. 27.07.2017

Notification No. 02/2017 - Central Tax (Rate),  Dated. 28-06-2017
CGST exempt goods notified under section 11 (1)  DOWNLOAD
Corrigendum  Dated. 12.07.2017  DOWNLOAD
Corrigendum  Dated. 27.07.2017  DOWNLOAD

THE KERALA GOODS AND SERVICES TAX ORDINANCE - 2017

THE KERALA GOODS AND SERVICES TAX ORDINANCE - 2017DOWNLOAD

G.O.(Rt) No. 5259/2017/Fin Dated. 30.06.2017 Budget Estimates 2017-18 - Detailed Estimates of Revenue - Opening of New Head(s) of Account for Accounting of Goods and Services Tax - Orders Issued

G.O.(Rt) No. 5259/2017/Fin Dated. 30.06.2017
Budget Estimates 2017-18 - Detailed Estimates of Revenue - Opening of New Head(s) of Account for Accounting of Goods and Services Tax - Orders IssuedDOWNLOAD

Notification No. 06/2017-Integrated Tax,dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017

Notification No. 06/2017-Integrated Tax,dt. 28-06-2017
Seeks to prescribe rate of interest under CGST Act, 2017  DOWNLOAD

Notification No. 05/2017-Integrated Tax, Dated. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice

Notification No. 05/2017-Integrated Tax, Dated. 28-06-2017
Seeks to notify the number of HSN digits required on tax invoice DOWNLOAD

Notification NO. 04/2017-Integrated Tax,Dated. 28-06-2017 Seeks to notify IGST Rules, 2017

Notification NO. 04/2017-Integrated Tax,Dated. 28-06-2017
Seeks to notify IGST Rules, 2017  DOWNLOAD

IGST Exemptions / Concessions under GST (As per discussions in the GST Council Meeting held on 18 & 19.05-2017

IGST Exemptions / Concessions under GST (As per discussions in the GST Council Meeting held on 18 & 19.05-2017  DOWNLOAD

Addendum to the GST Rate Schedule for Goods (As per Discussions in the GST Council Meeting held on 18.05.2017)

Addendum to the GST Rate Schedule for Goods (As per Discussions in the GST Council Meeting held on 18.05.2017)    DOWNLOAD 

Notification No. 03/2017-Integrated Tax,dt. 28-06-2017 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017

Notification No. 03/2017-Integrated Tax,dt. 28-06-2017
Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017 DOWNLOAD

GST Compensation Cess Rates decided in the GST Council Meeting held on 18.05.2017

GST Compensation Cess Rates decided in the GST Council Meeting held on 18.05.2017  DOWNLOAD

Notification No. 02/2017-Integrated Tax,dt. 19-06-2017 Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.

Notification No. 02/2017-Integrated Tax,dt. 19-06-2017
Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.  DOWNLOAD

Notification No. 01/2017 - Integrated Tax Dated. 19.06.2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

Notification No. 01/2017 - Integrated Tax Dated. 19.06.2017

Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 DOWNLOAD

Chapter wise GST Rate Schedule for Goods decided in the GST Council Meeting held on 18.05.2017

Chapter wise GST Rate Schedule for Goods decided in the GST Council Meeting held on 18.05.2017 DOWNLOAD

Notification No. 08/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)

Notification No. 08/2017-Union Territory Tax (Rate),dt. 28-06-2017
UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
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Notification NO. 07/2017-Union Territory Tax (Rate), Dated. 28-06-2017 Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act

Notification NO. 07/2017-Union Territory Tax (Rate),  Dated. 28-06-2017
Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act  DOWNLOAD 

Notification No. 06/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act

Notification No. 06/2017-Union Territory Tax (Rate),dt. 28-06-2017
Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act  DOWNLOAD 

Notification No. 05/2017-Union Territory Tax (Rate), Dated. 28-06-2017 Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act

Notification No. 05/2017-Union Territory Tax (Rate), Dated.  28-06-2017
Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act  DOWNLOAD 

Notification NO. 04/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)

Notification NO. 04/2017-Union Territory Tax (Rate) ,dt. 28-06-2017
Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)
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Notification No. 03/2017-Union Territory Tax (Rate) Dated. 28-06-2017 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)

Notification No. 03/2017-Union Territory Tax (Rate) Dated. 28-06-2017
2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)  DOWNLOAD 

Notification No. 02/2017-Compensation Cess (Rate), Dated. 28-06-2017 To notify the rates of compensation cess on supply of specified services & Corrigendum

Notification No. 02/2017-Compensation Cess (Rate), Dated. 28-06-2017
To notify the rates of compensation cess on supply of specified services  DOWNLOAD
> Corrigendum Dated. 01.07.2017  DOWNLOAD

Notification NO. 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST exempt goods notified under section 8 (1) & Corrigenum

Notification NO. 02/2017-Union Territory Tax (Rate),dt. 28-06-2017
UTGST exempt goods notified under section 8 (1)   DOWNLOAD   

Corrigendum Dated. 12.07.2017  DOWNLOAD
Corrigendum Dated. 27.07.2017  DOWNLOAD

List of Cesses abolished since 2015

List of Cesses abolished since 2015  DOWNLOAD

Notification No. 01/2017-Compensation Cess (Rate), Dated. 28-06-2017 Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) & Corrigendum

Notification No. 01/2017-Compensation Cess (Rate), Dated. 28-06-2017
Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).  DOWNLOAD 
>Corrigendum Dated. 30.06.2017  DOWNLOAD

Notification No. 01/2017-Compensation to States, Dated. 28-06-2017 Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force

Notification No. 01/2017-Compensation Cess, Dated. 28-06-2017
Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force   DOWNLOAD

Notification No. 01/2017-Union Territory Tax (Rate) , Dated. 28-06-2017 UTGST Rate Schedule notified under section 7 (1) & Corrigendum

Notification No. 01/2017-Union Territory Tax (Rate) , Dated. 28-06-2017
UTGST Rate Schedule notified under section 7 (1)  DOWNLOAD 

> Corrigendum Dated. 30.06.2017  DOWNLOAD
> Corrigendum Dated. 12.07.2017  DOWNLOAD
> Corrigendum Dated. 27.07.2017  DOWNLOAD

Notification No. 01/2017-Integrated Tax (Rate), Dated. 28-06-2017 Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax & Corrigendum

Notification No. 01/2017-Integrated Tax (Rate), Dated.  28-06-2017
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. DOWNLOAD
> Corrigendum Dated. 30.06.2017  DOWNLOAD
> Corrigendum Dated. 12.07.2017  DOWNLOAD
> Corrigendum Dated. 27.07.2017  DOWNLOAD

Circular No. 01/2017 Dtd 26.06.2017 Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg

Circular No. 01/2017 Dtd 26.06.2017
Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg  DOWNLOAD