Notifications

Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)

Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act

Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act

Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act

Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)

To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator

To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act

To notify the supplies not eligible for refund of unutilized ITC under IGST Act

To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act