Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 14/2019- Central Tax (Rate) to Notification No. 25/2019- Central Tax (Rate) dated 30th September,2019 to notify the rate changes recommended in the 37th GST Council meeting.
The brief of the Central Tax Rate Notifications is given in the below table :
| Notification No. | Date | Particulars |
| 14/2019- Central Tax (Rate) | 30/09/2019 | 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 |
| 15/2019- Central Tax (Rate) | 30/09/2019 | Seeks to amend Notification No. 02/2017-Central Tax (Rate) so as to exempt certain goods like dried tamarind and cups, plates made of leaves, bark and flowers of plants to give effect to GST Council decisions |
| 16/2019- Central Tax (Rate) | 30/09/2019 | Seeks to amend Notification No 3/2017- Central Tax (Rate) so as to extend concessional CGST rates to specified projects under Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP), and other changes to give effect to GST Council decisions |
| 17/2019- Central Tax (Rate) | 30/09/2019 | Seeks to amend Notification No 26/2018- Central Tax (Rate), so as to exempt central tax on supplies of silver and platinum by nominated agencies to registered persons to give effect to GST Council decisions |
| 18/2019- Central Tax (Rate) | 30/09/2019 | Seeks to amend Notification No 2/2019- Central Tax (Rate) so as to exclude manufacturers of aerated waters from the purview of composition scheme |
| 19/2019- Central Tax (Rate) | 30/09/2019 | Seeks to exempt central tax on supply of goods for execution of specified projects under Food and Agricultural Organisation of the United Nations (FAO) |
| 20/2019- Central Tax (Rate) | 30/09/2019 | 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 |
| 21/2019- Central Tax (Rate) | 30/09/2019 | 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 |
| 22/2019- Central Tax (Rate) | 30/09/2019 | Seeks to amend Notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by the GST Council |
| 23/2019- Central Tax (Rate) | 30/09/2019 | Seeks to amend Notification No. 4/2018 – Central Tax (Rate) by adding an explanation on the applicability of provisions related to supply of development rights as recommended by the GST Council |
| 24/2019- Central Tax (Rate) | 30/09/2019 | Seeks to amend Notification No. 7/2019 – Central Tax (Rate) by amending the entry related to cement as recommended by the GST Council |
| 25/2019- Central Tax (Rate) | 30/09/2019 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017 |
Similar Rate changes has been notified under Integrated Goods and Services Tax (IGST) Act, 2017 and Union Territory Goods and Services Tax (UTGST) Act, 2017.
All these rate changes has come into force from 1st day of October, 2019.
For further details, please refer the attached notifications.
Source: Central Board of Indirect Taxes & Customs
