Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IV TIME AND VALUE OF SUPPLY This 
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Section 15 - Value of taxable supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
Extract
- 05/2023 - Dated: 9-5-2023 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
- 05/2023 - Dated: 9-5-2023 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
- 05/2023 - Dated: 9-5-2023 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
- 03/2023 - Dated: 28-2-2023 - CGST Rate Schedule u/s 9(1) - Notifies the rate of the central tax levied on intra-State supplies of goods - Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017
- 01/2023 - Dated: 28-2-2023 - Exemptions on supply of services under UTGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - amend notification No. 12/2017- Union Territory Tax (Rate) so as to .
- 01/2023 - Dated: 28-2-2023 - Exemptions on supply of services under IGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate).
- 01/2023 - Dated: 28-2-2023 - List of Exempted supply of services under the CGST Act - Notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 12/2017- Central Tax (Rate)
- 15/2022 - Dated: 30-12-2022 - Exemptions on supply of services under UTGST Act - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
- 15/2022 - Dated: 30-12-2022 - Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
- 15/2022 - Dated: 30-12-2022 - List of Exempted supply of services under the CGST Act - Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017
- 12/2022 - Dated: 30-12-2022 - UTGST Rate Schedule u/s 7(1) notifying rates on Supply of Goods - Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate), dated the 28th June, 2017
- 12/2022 - Dated: 30-12-2022 - IGST Rate Schedule u/s 5(1) - notifying rates of IGST on supply of goods - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
- 12/2022 - Dated: 30-12-2022 - CGST Rate Schedule u/s 9(1) - notifying rates on Supply of Goods - Seeks to amend notification No. 1/2017- Central Tax (Rate) dated the 28th June, 2017
- 06/2022 - Dated: 13-7-2022 - CGST Rate Schedule u/s 9(1) - Seeks to amend notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017
- 04/2022 - Dated: 13-7-2022 - Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
- 04/2022 - Dated: 13-7-2022 - Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
- 04/2022 - Dated: 13-7-2022 - Exempted supply of services under the CGST Act - Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
- 03/2022 - Dated: 13-7-2022 - Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017
- 03/2022 - Dated: 13-7-2022 - Rates for supply of services under IGST Act - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
- 03/2022 - Dated: 13-7-2022 - Rates for supply of services under CGST Act - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
- 22/2021 - Dated: 31-12-2021 - Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
- 22/2021 - Dated: 31-12-2021 - Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
- 22/2021 - Dated: 31-12-2021 - Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
- 21/2021 - Dated: 31-12-2021 - Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
- 21/2021 - Dated: 31-12-2021 - Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
- 21/2021 - Dated: 31-12-2021 - Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.
- 18/2021 - Dated: 28-12-2021 - Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
- 18/2021 - Dated: 28-12-2021 - Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017
- 18/2021 - Dated: 28-12-2021 - Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
- 16/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
- 16/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
- 16/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
- 15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
- 15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
- 15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017
- 14/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Prescribes IGST @ 12% on certain Textile and textile products and Garments falling under chapter 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 63, 64 w.e.f. 1.1.2022
- 14/2021 - Dated: 18-11-2021 - Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. - Prescribes CGST @ 6% on certain Textile and textile products and Garments falling under chapter 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 63, 64 w.e.f. 1.1.2022
- 13/2021 - Dated: 27-10-2021 - Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
- 13/2021 - Dated: 27-10-2021 - Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
- 13/2021 - Dated: 27-10-2021 - Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
- 08/2021 - Dated: 30-9-2021 - Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017
- 08/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated the 28th June, 2017
- 08/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 1/2017- Central Tax (Rate) dated the 28th June, 2017
- 07/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
- 07/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
- 07/2021 - Dated: 30-9-2021 - 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.
- 06/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 11/2017- Union Territory 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.
- 06/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 08/2017- Integrated 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.
- 06/2021 - Dated: 30-9-2021 - 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 45th meeting held on 17.09.2021.
- 04/2021 - Dated: 14-6-2021 - Seeks to amend notification No. 11/2017- Union Territory 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
- 04/2021 - Dated: 14-6-2021 - Seeks to amend notification No. 08/2017- Integrated 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.
- 04/2021 - Dated: 14-6-2021 - Seeks 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.
- 02/2021 - Dated: 2-6-2021 - 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 43rd meeting held on 28.05.2021.
- 02/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
- 02/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
- 01/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
- 01/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods
- 01/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.
- 05/2020 - Dated: 16-10-2020 - Amendment in Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
- 05/2020 - Dated: 16-10-2020 - Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
- 05/2020 - Dated: 16-10-2020 - Amendment in Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
- 04/2020 - Dated: 30-9-2020 - Extension of UTGST 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.
- 04/2020 - Dated: 30-9-2020 - Extension of IGST 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.
- 04/2020 - 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 30.09.2021.
- 02/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
- 02/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
- 02/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017
- 03/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017-Union territory Tax (Rate), dated the 28th June, 2017
- 03/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017- Integrated Tax (Rate), dated the 28th June, 2017
- 03/2020 - Dated: 25-3-2020 - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
- 01/2020 - Dated: 21-2-2020 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
- 01/2020 - 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.
- 01/2020 - Dated: 21-2-2020 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
- 28/2019 - Dated: 31-12-2019 - To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
- 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.
- 27/2019 - Dated: 31-12-2019 - To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
- 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
- 27/2019 - Dated: 30-12-2019 - Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting
- 26/2019 - Dated: 30-12-2019 - Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting
- 20/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
- 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 20.09.2019.
- 19/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
- 14/2019 - Dated: 30-9-2019 - Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
- 14/2019 - Dated: 30-9-2019 - Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
- 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 its 37th meeting dated 20.09.2019.
- 12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
- 12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
- 12/2019 - Dated: 31-7-2019 - Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles
- 10/2019 - Dated: 10-5-2019 - Seeks to amend notification No. 11/ 2017- Union Territory 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
- 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
- 09/2019 - Dated: 10-5-2019 - To amend notification No. 8/ 2017- Integrated 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
- 08/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
- 08/2019 - 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
- 08/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
- 04/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
- 04/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
- 03/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
- 03/2019 - 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 sector
- 03/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
- 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
- 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 meeting held on 22.12.2018.
- 27/2018 - Dated: 31-12-2018 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
- 25/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
- 24/2018 - Dated: 31-12-2018 - Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
- 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
- 14/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
- 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 21.07.2018
- 26/2018 - Dated: 13-6-2018 - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
- 01/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
- 48/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
- 46/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 11/2017-UTT(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 substitute “Services provided” in item (vi) against Sl No. 3 in table
- 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 substitute “Services provided” in item (vi) against Sl No. 3 in table.
- 39/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
- 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST
- 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
- 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services
- 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.
- 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
- 20/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%.
- 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.
- 12/2017 - Dated: 28-6-2017 - Exemptions on supply of services under UTGST Act
- 12/2017 - Dated: 28-6-2017 - List of Exempted supply of services under the CGST Act
- 11/2017 - Dated: 28-6-2017 - Rates for supply of services under UTGST Act
- 11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act
- 09/2017 - Dated: 28-6-2017 - Exemptions on supply of services under IGST Act
- 09/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- 08/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
- 01/2017 - Dated: 28-6-2017 - UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
- 01/2017 - 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
- 01/2017 - Dated: 28-6-2017 - IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.
- GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
- UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
- Income-tax Act, 1961
- Section 9 - Levy and collection. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
- Section 7 - Levy and collection. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
- Section 5 - Levy and collection. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017
- Section 29 - Cancellation or suspension of registration. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
- Section 18 - Availability of credit in special circumstances. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
- Section 14 - Definitions. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
- Rule 37 - Reversal of input tax credit in the case of non-payment of consideration - Central Goods and Services Tax Rules, 2017
- Rule 32A - Value of supply in cases where Kerala Flood Cess is applicable - Central Goods and Services Tax Rules, 2017
- Rule 31 - Residual method for determination of value of supply of goods or services or both - Central Goods and Services Tax Rules, 2017
- Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017
- Circular No. 46/2017 - Dated: 24-11-2017 - Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
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