GST rates and General Exemptions

GST rates and General Exemptions - item wise

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Rate Notifications - Effective Notifications

IGST - Rate of Tax, Exemption, Reverse Charge etc.

CGST - Rate of Tax, Exemption, Reverse Charge etc.

UT GST -Rate of Tax, Exemption, Reverse Charge etc.

Cess -Rates of Compensation Cess on Goods/ Services

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In case of difficulty in classification:

Customs Tariff Act, 1975 has to be referred.

 

GST rate framework: allocation of IGST, CGST, UTGST, exemptions and reverse charge consequences for taxable supplies. Sets out the GST framework for applicable tax rates and exemptions, distinguishing IGST, CGST and UTGST with their exemptions and reverse charge mechanisms, notes a separate Compensation Cess on certain supplies, and directs tariff classification disputes to the Customs Tariff Act, 1975 while referencing notifications for effective rates.