Central Tax (Rate)
1. Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
2. To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
3. To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
4. To notify the supplies not eligible for refund of unutilized ITC under CGST Act
5. To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
6. To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
7. To notify the exemptions on supply of services under CGST Act
8. To notify the rates for supply of services under CGST Act
9. CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
10. Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
11. CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
12. Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
13. Refund of 50% of CGST on supplies to CSD under section 55
14. Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
15. Reverse charge on certain specified supplies of goods under section 9 (3)
16. 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
17. CGST exempt goods notified under section 11 (1)
18. CGST Rate Schedule notified under section 9 (1)