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 >> |
- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
