New GST Notifications 26.07.2018
| Notification No | Act | Topic | Description |
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | concessional CGST rate on specified handicraft items | 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 |
| 22/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | concessional IGST rate on specified handicraft items | Seeks to prescribe concessional IGST 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 |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | Refund of unutilised input tax under CGST | Seeks to amend Notification No 05/2017-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 |
| 21/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | Refund of unutilised input tax under IGST | Seeks to amend Notification 05/2017-Integrated 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 |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | CGST Exemption to Goods Amended | Seeks to amend Notification No. 02/2017-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 |
| 20/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | IGST Exemption to Goods Amended | Seeks to amend Notification 02/2017-Integrated 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 |
| 18/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | CGST Rates on Goods Amended | 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 |
| 19/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | IGST Rates on Goods Amended | Seeks to amend Notification 01/2017-Integrated 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 |
| 17/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | No CGST on Govt Services if provided as Public Authority | Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. |
| 18/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | No IGST on Govt Services if provided as Public Authority | Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | No CGST on Services to Municipality | Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. |
| 17/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | No CGST on Services to Municipality | Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | Reverse Charge under CGST Amement | 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 taxed under Reverse Charge Mechanism (RCM). |
| 16/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | Reverse Charge under IGST Amement | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | CGST Exemption to Services | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018 |
| 15/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | IGST Exemption to Services | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | CGST | CGST Rates on Services Amended | 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. |
| 14/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | IGST | IGST Rates on Services Amended | 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. |
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