VARIOUS EXEMPTION NOTIFICATIONS ISSUED UNDER CGST & IGST ACT, 2017

Various Exemption Notifications issued under CGST Act , 2017
Notification No.	Contents
Notification No.2/2017-Central Tax (Rate) dt. 28-06-2017	CGST exempt goods notified under section 11 (1)
Notification No.7/2017-Central Tax (Rate) dt. 28-06-2017	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.
Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017	To notify the exemptions on supply of services under CGST Act.
Notification No.21/2017-Central Tax (Rate), dt. 22-08-2017	Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
Notification No.26/2017-Central Tax (Rate), dt. 21-09-2017	Exempt certain supplies to NPCIL.
Notification No.28/2017-Central Tax (Rate) ,dt. 22-09-2017	Seeks to amend notification no. 2/2017- central tax (rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
Notification No.30/2017-Central Tax (Rate), dt. 29-09-2017	Exempting supply of services associated with transit cargo to Nepal and Bhutan.
Notification No.32/2017-Central Tax (Rate), dt. 13-10-2017	Seeks to amend notification no. 12/2017 Central Tax (Rate).
Notification No.35/2017-Central Tax (Rate), dt. 13-10-2017	Seeks to amend notification no. 2/2017 Central Tax (Rate).
Notification No. 42/2017-Central Tax (Rate), dt. 14-11-2017	seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
Notification No. 02/2018-Central Tax (Rate), dt. 25-01-2018	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
Notification No. 05/2018-Central Tax (Rate), dt. 25-01-2018	Seeks to exempt Central Government’s share of Profit Petroleum from Central tax.
Notification No. 07/2018-Central Tax (Rate), dt. 25-01-2018	Seeks to amend Notification No. 2/2017-CGST (Rate).
Notification No. 14/2018-Central Tax (Rate), dt. 26-07-2018	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
Notification No. 19/2018-Central Tax (Rate), dt. 26-07-2018	Seeks to amend Notification No. 02/2017-Central Tax (Rate) , dt. 28.06.2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018.
Notification No. 22/2018-Central Tax (Rate), dt. 06-08-2018	Seeks to exempt payment of tax u/s 9(4) of the CGST Act, 2017 till 30/09/2019.
Notification No. 23/2018-Central Tax (Rate), dt. 20-09-2018	Seeks to insert explanation in an entry in notification no. 12/2017-Central Tax (Rate) by exercising powers conferred u/s 11(3) of The CGST Act, 2017.
Notification No. 25/2018-Central Tax (Rate), dt. 31-12-2018	Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
Notification No. 26/2018-Central Tax (Rate), dt. 31-12-2018	Seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
Notification No. 28/2018-Central Tax (Rate), dt. 31-12-2018	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
Notification No. 04/2019-Central Tax (Rate),dt. 29-03-2019	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
Notification No. 11/2019-Central Tax (Rate),dt. 29-06-2019	Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
Notification No. 13/2019-Central Tax (Rate),dt. 31-07-2019	Seeks to exempt the hiring of Electric buses by local authorities from GST.
Notification No. 15/2019-Central Tax (Rate), dt. 30-09-2019	Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
Notification No. 17/2019-Central Tax (Rate), dt. 30-09-2019	Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.
Notification No. 19/2019-Central Tax (Rate), dt. 30-09-2019	Seeks to exempt supply of goods for specified projects under FAO.
Notification No. 21/2019-Central Tax (Rate), dt. 30-09-2019	Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
Notification No. 28/2019-Central Tax (Rate) ,dt. 31-12-2019	To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
Notification No. 04/2020-Central Tax (Rate) ,dt. 30-09-2020	Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
Notification No. 05/2020-Central Tax (Rate), dt. 16-10-2020	To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
Notification No. 05/2021-Central Tax (Rate) ,dt. 14-06-2021	Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021
Notification No. 07/2021-Central Tax (Rate) ,dt. 30-09-2021	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021 (Amendment related to trusts and various associations).
Notification No. 09/2021-Central Tax (Rate) ,dt. 30-09-2021	Seeks to amend notification No. 2/2017- Central Tax (Rate) by amending entry 86 with Seeds, fruit and spores, of a kind used for sowing.
Notification No. 12/2021-Central Tax (Rate) ,dt. 30-09-2021	Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021.
Notification No. 15/2021-Central Tax (Rate) ,dt. 18-11-2021	Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 omitting Governmental Authority and Government Agencies in description of services thus they do not form part of Government or local authority and substituting it with Union Territory or a Local Authority.
Notification No.  16/2021-Central Tax (Rate) ,dt. 18-11-2021	Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 omitting Governmental Authority and Government Agencies in description of services thus they do not form part of Government or local authority.
Notification No. 19/2021-Central Tax (Rate) ,dt. 28-11-2021	Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017. Serial No. 22, 43B, 49 are substituted. Serial No. 97A is newly inserted relating to Tender Coconut Water. Serial No. 101 is omitted.
Notification No. 20/2021-Central Tax (Rate) ,dt. 28-11-2021	Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018 substituting S. No. 4 & 29.
Notification No. 22/2021-Central Tax [Rate] ,dt. 31-12-2021	Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017 amending Serial No 3 of said notification.
Notification No. 02/2022-Central Tax (Rate),dt. 31-03-2022	Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC

 

Various Exemption Notifications issued under IGST Act, 2017
Notification No.	Contents
Notification No. 02/2017-Integrated Tax (Rate),dt. 28-06-2017	Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
Notification No. 09/2017-Integrated Tax (Rate), dt. 28-06-2017	Seeks to notify the exemptions on supply of services under IGST Act.
Notification No. 15/2017-Integrated Tax (Rate), dt. 30-06-2017	Notification for Exemption from Integrated Tax to SEZ.
Notification No. 17/2017-Integrated Tax (Rate), dt. 05-07-2017	Rescinding Notification No. 15/2017-Integrated Tax (Rate) ,dt. 30-06-2017.
Notification No. 18/2017-Integrated Tax (Rate), dt. 05-07-2017	IGST exemption to SEZs on import of Services by a unit/developer in an SEZ.
Notification No. 21/2017-Integrated Tax (Rate), dt. 22-08-2017	Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
Notification No. 26/2017-Integrated Tax (Rate), dt. 21-09-2017	Exempt certain supplies to NPCIL.
Notification No. 28/2017-Integrated Tax (Rate), dt. 22-09-2017	Seeks to amend notification no. 2/2017- integrated tax (rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
Notification No. 30/2017-Integrated Tax (Rate), dt. 22-09-2017	Seeks to exempt Skimmed milk powder or concentrated milk.
Notification No. 31/2017-Integrated Tax (Rate), dt. 29-09-2017	Exempting supply of services associated with transit cargo to Nepal and Bhutan.
Notification No. 33/2017-Integrated Tax (Rate), dt. 13-10-2017	Seeks to amend notification no. 9/2017-IT(R).
Notification No. 36/2017-Integrated Tax (Rate), dt. 13-10-2017	Seeks to amend notification no. 2/2017-IT(R).
Notification No. 42/2017-Integrated Tax (Rate), dt. 27-10-2017	Seeks to amend notification no. 9/2017-IT(R) so as to exempt IGST on Interstate supply of services to Nepal and Bhutan against payment in INR.
Notification No. 44/2017-Integrated Tax (Rate), dt. 14-11-2017	seeks to amend notification no. 2/2017- Integrated tax (rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
Notification No. 49/2017-Integrated Tax (Rate), dt. 14-11-2017	Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
Notification No. 50/2017-Integrated Tax (Rate), dt. 14-11-2017	Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
Notification No. 02/2018-Integrated Tax (Rate), dt. 25-01-2018	Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
Notification No. 05/2018-Integrated Tax (Rate), dt. 25-01-2018	Seeks to exempt Central Government’s share of Profit Petroleum from Integrated tax.
Notification No. 08/2018-Integrated Tax (Rate), dt. 25-01-2018	seeks to amend Notification No.2/2017-IGST (Rate).
Notification No. 15/2018-Integrated Tax (Rate), dt. 26-07-2018	Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
Notification No. 20/2018-Integrated Tax (Rate), dt. 26-07-2018	Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018.
Notification No. 23/2018-Integrated Tax (Rate), dt. 06-08-2018	Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.
Notification No. 24/2018-Integrated Tax (Rate), dt. 20-09-2018	Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
Notification No. 26/2018-Integrated Tax (Rate), dt. 31-12-2018	Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
Notification No. 27/2018-Integrated Tax (Rate), dt. 31-12-2018	seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.
Notification No. 29/2018-Integrated Tax (Rate), dt. 31-12-2018	Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
Notification No. 02/2019-Integrated Tax (Rate), dt. 04-02-2019	Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.
Notification No. 04/2019-Integrated Tax (Rate), dt. 29-03-2019	Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
Notification No. 10/2019-Integrated Tax (Rate), dt. 29-06-2019	Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
Notification No. 11/2019-Integrated Tax (Rate), dt. 29-06-2019	Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.
Notification No. 13/2019-Integrated Tax (Rate), dt. 31-07-2019	Seeks to exempt the hiring of Electric buses by local authorities from GST.
Notification No. 15/2019-Integrated Tax (Rate), dt. 30-09-2019	Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
Notification No. 17/2019-Integrated Tax (Rate), dt. 30-09-2019	Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.
Notification No. 18/2019-Integrated Tax (Rate), dt. 30-09-2019	Seeks to exempt supply of goods for specified projects under FAO.
Notification No. 20/2019-Integrated Tax (Rate), dt. 30-09-2019	Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
Notification No. 27/2019-Integrated Tax (Rate), dt. 31-12-2019	To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
Notification No. 04/2020-Integrated Tax (Rate), dt. 30-09-2020	Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
Notification No. 05/2020-Integrated Tax (Rate), dt. 16-10-2020	To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
Notification No. 05/2021- Integrated Tax (Rate),dt. 14-06-2021	Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
Notification No. 07/2021- Integrated Tax (Rate),dt. 30-09-2021	Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021 (Amendment related to trusts and various associations).
Notification No. 09/2021- Integrated Tax (Rate) ,dt. 30-09-2021	Seeks to amend notification No. 2/2017- Integrated Tax (Rate) by amending entry 86 with Seeds, fruit and spores, of a kind used for sowing.
Notification No. 12/2021- Integrated Tax (Rate) ,dt. 30-09-2021	Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
Notification No. 15/2021- Integrated Tax (Rate) ,dt. 18-11-2021	Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 omitting Governmental Authority and Government Agencies in description of services thus they do not form part of Government or local authority and substituting it with Union Territory or a Local Authority.
Notification No. 16/2021- Integrated Tax (Rate) ,dt. 18-11-2021	Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 omitting Governmental Authority and Government Agencies in description of services thus they do not form part of Government or local authority.
Notification No. 19/2021- Integrated Tax (Rate) ,dt. 28-12-2021	Seeks to amend Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017 Serial No. 22, 43B, 49, 141 are substituted. Serial No. 97A is newly inserted relating to Tender Coconut Water. Serial No. 101 is omitted.
Notification No. 20/2021- Integrated Tax (Rate) ,dt. 28-12-2021	Seeks to amend Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018 substituting S. No. 4 & 29.
Notification No. 22/2021-Integrated Tax [Rate} ,dt. 31-12-2021	Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 amending serial no 3.
Notification No. 02/2022- Integrated Tax (Rate),dt. 31-03-2022	Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC