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 >> |
- Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
