GST rate notifications issued as per as recommended by GST Council in 45th meeting
CBIC has issued GST notifications to implement the decisions taken at 45th meeting of the GST Council
| Notification | Subject | Â |
| 06/2021-Central Tax (Rate) ,dt. 30-09-2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021 | Download Click Here >> |
| 07/2021-Central Tax (Rate) ,dt. 30-09-2021 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. | Download Click Here >> |
| 08/2021-Central Tax (Rate) ,dt. 30-09-2021 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | Download Click Here >> |
| 09/2021-Central Tax (Rate) ,dt. 30-09-2021 | Seeks to amend notification No. 2/2017- Central Tax (Rate) | Download Click Here >> |
| 10/2021-Central Tax (Rate) ,dt. 30-09-2021 | Seeks to amend notification No. 4/2017- Central Tax (Rate) | Download Click Here >> |
| 11/2021-Central Tax (Rate) ,dt. 30-09-2021 | Seeks to amend notification No. 39/2017- Central Tax (Rate) | Download Click Here >> |
| 12/2021-Central Tax (Rate) ,dt. 30-09-2021 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 | Download Click Here >> |
- Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
- Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
- Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
