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Gst Notifications, Circulars and Press Releases

Circular No. 155/2021 dated 17-06-2021 - Central Tax


Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.

Circular No. 154/2021 dated 17-06-2021 - Central Tax


GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.

Circular No. 153/2021 dated 17-06-2021 - Central Tax


GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

Circular No. 152/2021 dated 17-06-2021 - Central Tax


Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis.

Circular No. 151/2021 dated 17-06-2021 - Central Tax


Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

Circular No. 150/2021 dated 17-06-2021 - Central Tax


Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

Circular No. 149/2021 dated 17-06-2021 - Central Tax


Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

Notification No. 05/2021 dated 14-06-2021 - Union Territory Tax (Rate)


Reduction in GST Rates for Covid relief goods such as oxygen, remdesvir, testing kits, sanitizer, oximeter, ventilators, ambulance, BiPAP machine etc. as recommended by 44th GST Council Meeting.

Notification No. 04/2021 dated 14-06-2021 - Union Territory Tax (Rate)


Reduction in GST Rates for composite supply of works contract in relation to a structure meant for funeral, burial or cremation of deceased as recommended by 44th GST Council Meeting.

Notification No. 05/2021 dated 14-06-2021 - Integrated Tax (Rate)


Reduction in GST Rates for Covid relief goods such as oxygen, remdesvir, testing kits, sanitizer, oximeter, ventilators, ambulance, BiPAP machine etc. as recommended by 44th GST Council Meeting.

Notification No. 04/2021 dated 14-06-2021 - Integrated Tax (Rate)


Reduction in GST Rates for composite supply of works contract in relation to a structure meant for funeral, burial or cremation of deceased as recommended by 44th GST Council Meeting.

Notification No. 05/2021 dated 14-06-2021 - Central Tax (Rate)


Reduction in GST Rates for Covid relief goods such as oxygen, remdesvir, testing kits, sanitizer, oximeter, ventilators, ambulance, BiPAP machine etc. as recommended by 44th GST Council Meeting.

Notification No. 04/2021 dated 14-06-2021 - Central Tax (Rate)


Reduction in GST Rates for composite supply of works contract in relation to a structure meant for funeral, burial or cremation of deceased as recommended by 44th GST Council Meeting.

Press Release No. - dated 12-06-2021 - Central Tax


Press Release for recommendations of 44th GST Council Meeting.

Change in GST Rates on goods being used in Covid-19 relief and management

Notification No. 03/2021 dated 02-06-2021 - Union Territory Tax (Rate)


Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

Notification No. 02/2021 dated 02-06-2021 - Union Territory Tax (Rate)


Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

Notification No. 01/2021 dated 02-06-2021 - Union Territory Tax (Rate)


Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.

Notification No. 03/2021 dated 02-06-2021 - Integrated Tax (Rate)


Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

Notification No. 02/2021 dated 02-06-2021 - Integrated Tax (Rate)


Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

Notification No. 01/2021 dated 02-06-2021 - Integrated Tax (Rate)


Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods.

Notification No. 03/2021 dated 02-06-2021 - Integrated Tax


Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient.

Notification No. 03/2021 dated 02-06-2021 - Central Tax (Rate)


Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

Notification No. 02/2021 dated 02-06-2021 - Central Tax (Rate)


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 43rd meeting held on 28.05.2021.

Notification No. 01/2021 dated 02-06-2021 - Central Tax (Rate)


Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.

Press Release No. - dated 01-06-2021 - Central Tax


Press Release for allowing the e-way bill generation by defaulting Recipient or Transporter. Blocking of GSTIN for e-Way Bill generation is now considered only for the defaulting Supplier in the light of amended Rule 138E.

Notification No. 02/2021 dated 01-06-2021 - Union Territory Tax


Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

Notification No. 02/2021 dated 01-06-2021 - Integrated Tax


Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.