Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 13/2018- Central Tax (Rate) to Notification No. 21/2018- Central Tax (Rate) dated 26th July, 2018 and Notification No. 14/2018-Integrated Tax (Rate) to Notification No. 22/2018-Integrated Tax (Rate) dated 26th July, 2018 to notify the rate changes recommended in the 28th GST Council meeting.
The brief of the Central/ Integrated Rate Notifications is given in the below table :
| Notification No. | Date | Particulars |
| 13/2018- Central Tax (Rate) | 26-07-2018 | Seeks to amend Notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services to give effect to GST Council decisions regarding GST rates changes
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| 14/2018- Central Tax (Rate) | 26-07-2018 | Seeks to amend Notification No. 12/2017- Central Tax (Rate) so as to exempt certain services to give effect to GST Council decisions regarding GST rates changes |
| 15/2018- Central Tax (Rate) | 26-07-2018 | 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- Central Tax (Rate) | 26-07-2018 | 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- Central Tax (Rate) | 26-07-2018 | Seeks to insert explanation in an item in Notification No. 11/2017 – Central Tax (Rate) to give effect to GST Council decisions regarding GST rates changes |
| 18/2018- Central Tax (Rate) | 26-07-2018 | Seeks to amend Notification No. 01/2017-Central Tax (Rate) so as to notify CGST rates of various goods to give effect to GST Council decisions regarding GST rates changes |
| 19/2018- Central Tax (Rate) | 26-07-2018 | Seeks to amend Notification No. 02/2017-Central Tax (Rate) so as to exempt certain goods to give effect to GST Council decisions regarding GST rates changes |
| 20/2018- Central Tax (Rate) | 26-07-2018 | Seeks to amend Notification No 05/2017-Central Tax (Rate) so as to allow refund of accumulated credit on account of inverted duty structure to fabric manufacturers |
| 21/2018- Central Tax (Rate) | 26-07-2018 | Seeks to prescribe concessional CGST rate on specified handicraft items to give effect to GST Council decisions regarding GST rates changes |
| 14/2018- Integrated Tax (Rate) | 26-07-2018 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services to give effect to GST Council decisions regarding GST rates changes |
| 15/2018- Integrated Tax (Rate) | 26-07-2018 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services to give effect to GST Council decisions regarding GST rates changes |
| 16/2018- Integrated Tax (Rate) | 26-07-2018 | 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) |
| 17/2018- Integrated Tax (Rate) | 26-07-2018 | 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 |
| 18/2018- Integrated Tax (Rate) | 26-07-2018 | Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) to give effect to GST Council decisions regarding GST rates changes |
| 19/2018- Integrated Tax (Rate) | 26-07-2018 | Seeks to amend Notification 01/2017-Integrated Tax (Rate) so as to notify IGST rates of various goods to give effect to GST Council decisions regarding GST rates changes |
| 20/2018- Integrated Tax (Rate) | 26-07-2018 | Seeks to amend Notification 02/2017-Integrated Tax (Rate) so as to exempt certain goods to give effect to GST Council decisions regarding GST rates changes |
| 21/2018- Integrated Tax (Rate) | 26-07-2018 | Seeks to amend Notification 05/2017-Integrated Tax (Rate) so as to allow refund of accumulated credit on account of inverted duty structure to fabric manufacturers to give effect to GST Council decisions regarding GST rates changes |
| 22/2018- Integrated Tax (Rate) | 26-07-2018 | Seeks to prescribe concessional IGST rate on specified handicraft items to give effect to GST Council decisions regarding GST rates changes |
All these rate changes shall come into force from 27th day of July, 2018.
For further details, please refer the attached notifications.
Source: Central Board of Excise & Customs
