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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter III LEVY AND COLLECTION OF TAX This
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Section 9 - Levy and collection. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... by the taxable person. (2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the reci .....

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Section 9 - Levy and collection. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable .....

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Section 9 - Levy and collection. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. 5/2020 - Dated: 16-10-2020 - Amendment in Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
  2. Notification No. 4/2020 - Dated: 30-9-2020 - 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...
  3. Notification No. 2/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017
  4. Notification No. 3/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
  5. Notification No. 1/2020 - Dated: 21-2-2020 - 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.
  6. Notification No. 29/2019 - 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...
  7. Notification No. 28/2019 - 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.
  8. Notification No. 27/2019 - Dated: 30-12-2019 - Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting
  9. Notification No. 24/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
  10. Notification No. 22/2019 - Dated: 30-9-2019 - 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...
  11. Notification No. 20/2019 - Dated: 30-9-2019 - 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 37th meeting held on...
  12. Notification No. 19/2019 - Dated: 30-9-2019 - Seeks to exempt supply of goods for specified projects under FAO.
  13. Notification No. 18/2019 - Dated: 30-9-2019 - 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.
  14. Notification No. 14/2019 - Dated: 30-9-2019 - Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in...
  15. Notification No. 12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles
  16. Notification No. 10/2019 - Dated: 10-5-2019 - 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
  17. Notification No. 3/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate...
  18. Notification No. 9/2019 - Dated: 29-3-2019 - 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...
  19. Notification No. 8/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector
  20. Notification No. 7/2019 - Dated: 29-3-2019 - Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector
  21. Notification No. 5/2019 - Dated: 29-3-2019 - 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...
  22. Notification No. 14/2019 Central GST (CGST) - Dated: 7-3-2019 - The limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 extended to ₹ 1.5 crores. [For certain Hill States, it is...
  23. Notification No. 2/2019-Central GST (CGST) Rate - Dated: 7-3-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs.
  24. Notification No. 2/2019 - Dated: 7-3-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs
  25. Notification No. 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...
  26. Notification No. 24/2018 - Dated: 31-12-2018 - Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting
  27. Notification No. 27/2018-Central Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st...
  28. Notification No. 26/2018-Central Tax (Rate) - Dated: 31-12-2018 - Seeks to exempt central tax on supply of gold, silver or platinum by nominated agencies to registered persons.
  29. Notification No. 21/2018 - Dated: 26-7-2018 - Seeks to prescribe concessional CGST 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
  30. Notification No. 18/2018 - Dated: 26-7-2018 - Seeks to amend Notification No. 01/2017-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
  31. Notification No. 15/2018 - Dated: 26-7-2018 - 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...
  32. Notification No. 13/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on...
  33. Notification No. 11/2018 - Dated: 28-5-2018 - 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...
  34. Notification No. 6/2018 - Dated: 25-1-2018 - seeks to amend Notification No.1/2017-CGST (Rate).
  35. Notification No. 1/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
  36. Notification No. 3/2018 - Dated: 25-1-2018 - 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...
  37. Notification No. 65/2017 - Dated: 15-11-2017 - Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
  38. Notification No. 41/2017 - Dated: 14-11-2017 - Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
  39. Notification No. 46/2017 - 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...
  40. Notification No. 45/2017 - Dated: 14-11-2017 - Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
  41. Notification No. 43/2017 - Dated: 14-11-2017 - seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
  42. Notification No. 40/2017 - Dated: 23-10-2017 - CGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified...
  43. Notification No. 39/2017 - Dated: 18-10-2017 - Reduced rate of GST 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...
  44. Notification No. 37/2017 - Dated: 13-10-2017 - Reduced rate of Central Tax tax (CGST) on the leasing of motor vehicles - where purchased and supplied on lease before 1.7.2017
  45. Notification No. 36/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 4/2017-Central Tax (Rate) - Reverse charge (RCM) on certain specified supplies of goods
  46. Notification No. 34/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 1/2017-Central Tax (Rate) - CGST Rate Schedule for supply of goods
  47. Notification No. 33/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI - reverse charge mechanism (RCM)
  48. Notification No. 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
  49. Notification No. 27/2017 - Dated: 22-9-2017 - Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
  50. Notification No. 26/2017 - Dated: 21-9-2017 - Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL
  51. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
  52. Notification No. 20/2017 - Dated: 22-8-2017 - Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract.
  53. Notification No. 23/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc
  54. Notification No. 22/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP
  55. Notification No. 19/2017 - Dated: 18-8-2017 - Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
  56. Notification No. 4/2017 - Dated: 20-7-2017 - 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...
  57. Notification No. 18/2017 - Dated: 30-6-2017 - 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%
  58. Notification No. 17/2017 - Dated: 28-6-2017 - Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)
  59. Notification No. 13/2017 - Dated: 28-6-2017 - Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act
  60. Notification No. 12/2017 - Dated: 28-6-2017 - List of Exempted supply of services under the CGST Act
  61. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act
  62. Notification No. 10/2017 - Dated: 28-6-2017 - CGST exemption for dealers, dealing in buying and selling of second hand goods, operating under Margin Scheme
  63. Notification No. 9/2017 - Dated: 28-6-2017 - Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
  64. Notification No. 8/2017 - Dated: 28-6-2017 - CGST exemption from reverse charge u/s 9(4) - Exempted till 30-9-2018
  65. Notification No. 7/2017 - Dated: 28-6-2017 - 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
  66. Notification No. 4/2017 - Dated: 28-6-2017 - Reverse charge on certain specified supplies of goods u/s 9(3)
  67. Notification No. 3/2017 - Dated: 28-6-2017 - 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
  68. Notification No. 1/2017 - Dated: 28-6-2017 - CGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
  69. Notification No. 2/2017 - Dated: 28-6-2017 - CGST exempt goods notified under section 11 (1)
  70. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  71. Notification No. 5/2017 - Dated: 19-6-2017 - Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

 

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