23rd GST Council decisions issued at Midnight

22 GST Notifications to give effect to 23rd GST Council decisions issued at Midnight

CBEC has issued 22 Notifications related to IGST, CGST, and UTGST dated: 14/11/2017 which are effective from 15th November 2017 on the Midnight of 14th November 2017 as per its tradition of doing everything last minute. Notifications were hosted on CBEC websites around 23.15 or after on 14th November or on 15th November. So CBEC issues notification on midnight of 14th and expected taxpayers to understand then within few minutes of issue and implement immediately.

Although Notifications are to give taxpayers much desired relaxations but issue in time of the same would have been better.

Notifications are issued to give effect to 23rd GST Council Decisions / Recommendations. Link to Such notifications are as follows:-

S.	Title	Notification No.	Date
No.
1	CBEC exempt CGST on admission to protected	Notification No. 47/2017-Central	14/11/2017
	monument	Tax (Rate)
2	Revised CGST Rate for restaurants & job work on	Notification No. 46/2017-Central	14/11/2017
	handicraft goods notified	Tax (Rate)
3	Concessional CGST rate of 2.5% on scientific &	Notification No. 45/2017-Central	14/11/2017
	technical equipments	Tax (Rate)
4	CGST: CBEC notifies restriction of ITC on certain	Notification No. 44/2017-Central	14/11/2017
	fabrics	Tax (Rate)
5	CGST: CBEC notifies Reverse charge on raw cotton	Notification No. 43/2017-Central	14/11/2017
		Tax (Rate)
6	CBEC notifies GST exemptions as decided in 23rd GST	Notification No. 42/2017-Central	14/11/2017
	council Meeting	Tax (Rate)
7	Revised CGST Rates to give effect to GST council	Notification No. 41/2017-Central	14/11/2017
	decisions notified	Tax (Rate)
8	Reg. IGST on supply of Skimmed milk powder, or	Notification No. 50/2017-	14/11/2017
	concentrated milk	Integrated Tax (Rate)
9	IGST exemption on Services by way of admission to a	Notification No. 49/2017-	14/11/2017
	protected monument	Integrated Tax (Rate)
10	Revised IGST Rate for restaurants & job work on	Notification No. 48/2017-Integrated	14/11/2017
	handicraft goods notified	Tax (Rate)
11	Reg. concessional IGST rate of 5% on scientific &	Notification No. 47/2017-Integrated	14/11/2017
	technical equipments	Tax (Rate)

12	Restriction of ITC on certain fabrics under IGST Act,	Notification No. 46/2017-	14/11/2017
	2017 notified	Integrated Tax (Rate)
13	CBEC notifies Reverse charge on raw cotton under	Notification No. 45/2017-	14/11/2017
	IGST Act, 2017	Integrated Tax (Rate)
14	CBEC notifies IGST exemptions as decided in 23rd	Notification No. 44/2017-	14/11/2017
	GST council Meeting	Integrated Tax (Rate)
15	Revised IGST Rates to give effect to GST council	Notification No. 43/2017-	14/11/2017
	decisions notified	Integrated Tax (Rate)
16	UTGST exemption on Services by way of admission to	Notification No. 47/2017-Union	14/11/2017
	a protected monument	Territory tax(rate),
17	Revised UTGST Rate for restaurants & job work on	Notification No. 46/2017-Union	14/11/2017
	handicraft goods notified	Territory tax(rate),
18	Concessional UTGST rate of 2.5% on scientific &	Notification No. 45/2017-Union	14/11/2017
	technical equipments	Territory tax(rate),
19	UTGST: CBEC notifies restriction of ITC on certain	Notification No. 44/2017-Union	14/11/2017
	fabrics	Territory tax(rate),
20	UTGST: CBEC notifies Reverse charge on raw cotton	Notification No. 43/2017-Union	14/11/2017
		Territory tax(rate),
21	CBEC notifies UTGST exemptions as decided in 23rd	Notification No. 42/2017-Union	14/11/2017
	GST council Meeting	Territory tax(rate),
22	Revised UTGST Rates to give effect to GST council	Notification No. 41/2017-Union	14/11/2017
	decisions notified	Territory tax(rate)