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GST - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Concessional rates of GST / IGST on specified handicraft items ...

GST

July 27, 2018

Concessional rates of GST / IGST on specified handicraft items (5% or 12%) - New Notification no. 22/2018 -Integrated Tax (Rate)

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  1. Refund of GST due to inverted rate of tax - removal of Fabric from negative list w.e.f. 1.8.2018 - amendments to the Notification 05/2017-Integrated Tax (Rate)

  2. GST Council recommends GST rates reduction on several goods & for specified handicraft items

  3. GST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

  4. Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - Goods and Services Tax - Item wise schedule as amended

  5. Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - Goods and Services Tax - Item wise schedule as amended

  6. Rates of Tax on Goods - Schedule 5 - IGST @ 3% - CGST @ 1.5% - SGST / UTGST @ 1.5% - Goods and Services Tax - Item wise schedule as amended

  7. 3 new services specified to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

  8. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  9. GST Rate Schedule - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification as amended

  10. Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under EOU scheme till 01.10.2018 — Amendments to Foreign Trade Policy 2015-20

 

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