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CGST Rate NotificationGSTTax Notifications

Notification No. 13/2018-Central Tax (Rate) ,dt. 26-07-2018 – 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.

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Circular No. 76/50/2018-GSTClarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

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Notification no. 28/2019-Central Tax Rate – Exemption of upfront fee payable for long term lease of industrial / financial infrastructure plots by an entity having 20% or more ownership of Central or State Government

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Notification No. 39/2018 – Central Tax – Government notifies GSTR 9 and GSTR 9A

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