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GST - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

GST (Amendment) Acts, 2018 to amend CGST Act, IGST Act, ...

GST

August 31, 2018

GST (Amendment) Acts, 2018 to amend CGST Act, IGST Act, Compensation to States Act and UTGST Act, got Presidential assent as on 29.8.2018

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  1. 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

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

  3. Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - Goods and Services Tax - Item wise schedule as amended

  4. Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - Goods and Services Tax - Item wise schedule as amended

  5. 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

  6. Rates of Tax on Goods - Schedule 6 - IGST @ 0.25% - CGST @ 0.125% - SGST / UTGST @ 0.125% - Goods and Services Tax - Item wise schedule as amended

  7. Goods - General Exemption from GST - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended

  8. Rate of Tax on Services - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended

  9. Services - General Exemption from GST - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended

  10. Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

 

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