Notifications to give effect to 23rd GST Council Meeting
B Vinay Reddy (Hyderabad ) (7842 Points)
15 November 2017*23rdCouncilMeetingdecisions*
1) Notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
https://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-41-cgst-rate-english.pdf
2) Notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for *standalone restaurants and @ 9% for other restaurants* reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-46-cgst-rate-english-i.pdf
3) Notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst *council decisions regarding gst exemptions*
https://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-42-cgst-rate-english.pdf
4) Notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-43-cgst-rate-english.pdf
5) Notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-44-cgst-rate-english.pdf
6) Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
https://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-45-cgst-rate-english.pdf
7) Notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B
https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-47-cgst-rate-english.pdf