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

 

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

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.

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

GST exemption list of goods and service

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your product? 

How to import your product? 

Click here to know HS code of your product 


What are the risks and solutions in Export Business?

How to claim ITC under imports?

Procedures to claim Drawback after GST implantation

How to claim IGST refund on exports?

Export procedure changes after GST implementation

Factory stuffing procedures after GST implementation

Relevance of Zero rated supply of goods in GST

Zero rated supply under GST

Term Zero rate on exports under GST

What is Wholesale trade and Impact of GST on Whole Sale Traders

Meaning of term Validity of composition levy under GST

What is UTGST Law under GST

Reverse Charge Mechanism Unregistered recipients under GST  


Consignee To Order in Bill of Lading  

How to avoid delay in receiving OBL Original Bill of Lading?  

Amendment of Bill of Lading   

How to amend shipper details in Bill of Lading?

Define the shipping term CIP.

Explain the shipping term CPT?

What is CIF incoterms?

Define the incoterm CFR.

How to export from India to Sierra Leone?

How to export from Sierra Leone?

How to Import to Sierra Leone?

 

 

 


Comments


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.

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers