Central Tax (Rate) Notification No 30 of 2018 dated 31st December, 2018 under GST


Notification no 30/2018 Central Tax (Rate) date on 31st December, 2018, GST


Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

The extract of GST Notification No. 30/2018- Central Tax (Rate) is given below: 

 Notification No. 30/2018- Central Tax (Rate), GST



Government of India 

Ministry of Finance 

(Department of Revenue) 

Notification No. 30/2018-Central Tax (Rate) 

New Delhi, the 31st December, 2018


G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28thJune, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-


Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.”. 


  1. The existing Explanation in the above item shall be renumbered as Explanation 1. 
  1. This notification shall come into force on the 1st day of January, 2019.


[F. No.354/428/2018-TRU]

(Gunjan Kumar Verma)


Under Secretary to the Government of India


Note: -The principal notification No. 11/2017 – Central Tax(Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 17/2018-Central Tax (Rate), dated the 26th July, 2018 vide number G.S.R. 681(E), dated the 26th July, 2018.



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Gian Chand: Sir, We are an Partnership firm ( Security Agency) namely ASSOCIATE GROUP SECURITY & SERVICES REGISTERED UNDER CODE NO. 04ABFNA0008L1ZQ. The notification 30/2018, not clearly understand. While billing to a corporate firm, ( Limited or Pvt Ltd) we have to charge GST or not ? If we raised security bills to PARTNERSHIP, INDIVIDUAL OR UNREGISTERED FIRM, We have to charge GST or not ? Kindly clear this query as early as possible. We have to raised bills for the month of January on 31.01.2019. It is Most urgent.

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