CBEC GST Rate Notifications 2017 (CGST/IGST/UTGST)

List of GST Rate (Central/ Integrated/ Union Territory Tax Rate) Notifications issued by the CBEC in 2017, to change the tax rates under the CGST, IGST and UTGST Acts of 2017:

Note 1: Retrospective exemption from, or levy or collection of, central tax in certain cases
Amendment in CBEC Notification 1/2017 Central Tax Rate dt. 28/06/2017 vide Section 132 of the Finance Act 2020: GOI Notification dt. 27/03/2020, pending Notification on commencement date:
(1) Notwithstanding anything contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 673(E), dated 28/06/2017, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017,-
(i) no central tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from 01/07/2017 and ending with 30/09/2019 (both days inclusive);
(ii) central tax at the rate of 6% shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from 01/07/2017 and ending with 31/12/2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.

Note 2: Retrospective exemption from, or levy or collection of, integrated tax in certain cases.
Amendment in CBEC Notification 1/2017 Integrated Tax Rate dt. 28/06/2017 vide Section 135 of the Finance Act 2020: GOI Notification dt. 27/03/2020:
(1) Notwithstanding anything contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 666(E), dated 28/06/2017, issued by the Central Government, on the recommendations of the Council, in exercise of the power under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017,-
(i) no integrated tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from 01/07/2017 and ending with 30/09/2019 (both days inclusive);
(ii) integrated tax at the rate of 12% shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from 01/07/2017 and ending with 31/12/2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.

Note 3: Retrospective exemption from, or levy or collection of, Union territory tax in certain cases
Amendment in CBEC Notification 1/2017 UT Tax Rate dt. 28/06/2017 vide Section 139 of the Finance Act 2020: GOI Notification dt. 27/03/2020:
(1) Notwithstanding anything contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 710(E), dated 28/06/2017, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017,-
(i) no Union territory tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from 01/07/2017 and ending with 30/09/2019 (both days inclusive);
(ii) Union territory tax at the rate of 6% shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from 01/07/2017 and ending with 31/12/2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.