Central Tax (Rate) Notification No 8 of 2017 dt 28th June, 2017 under GST


Notification no 8/2017 Central Tax (Rate) date on 28th June, 2017, GST


The extract of GST Notification No. 8/2017- Central Tax (Rate) is given below:


Notification No. 8/2017- Central Tax (Rate), GST






(Department of Revenue)


Notification No.8/2017-Central Tax (Rate)


New Delhi, the 28th June, 2017


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017):


Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.


  1. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU]



(Mohit Tewari)

Under Secretary to the Government of India



Union territory tax (Rate) Notification No. 46 of 2017 DT 14th November, 2017, GST

Integrated Tax (Rate) Notification No. 49 of 2017 DT 14th November, 2017, GST

Central Tax Notification No 40 of 2017 dt 13th October, 2017 under GST

CUSTOMS Notification No. 77 of 2017 dt 13th October, 2017

Integrated Tax Notification No. 10 of 2017 DT 13th October, 2017, GST

Impact of GST on imports in India

Applicable import duty after GST implantation

How to calculate IGST under imports?

Changes in IEC after GST

Linking IEC with GSTIN in customs

4 Conditions when applying for refund of Input Tax Credit (ITC) under GST
Difference between types of goods and services and types of GST
4 types of Goods and Services in India for GST rate
Difference between IGST on International goods and IGST on domestic goods.

How is IGST calculated under Imports?

How is IGST rate on imports treated?

GST and e-Commerce Business, FAQ

Definition of E-Commerce under GST

TDS under GST, Frequently Asked Questions

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

Minimized GST rate on Biomass briquettes

Reduced GST rate on Parts of power driven pumps designed for water handling

Revised GST rate on Chocolates and other food preparations containing cocoa

Revised GST rate on Malt extract

Revised GST rate on Waffles and wafers coated with chocolate

Triangular shipment
Types of Insurance Documents
How does CENVAT Credit work? 
Import General Manifest (IGM)
Importance of Bill of Lading 
 Is Airway bill a documents of title?
Is Customs House Agents (CHA ) required to be appointed mandatory?
 Is DP terms of payment safe in export business?
Is Letter of Credit LC safe for an Importer?
 Is ON BOARD CERTIFICATE required for LC negotiation
 What is VACIS exam in US import customs clearance
When can an exporter release bill of lading from shipping company?
When does exporter get EP copy of shipping bill after customs clearance



Section 163 of CGST Act, 2017 Levy of fee           

Publication of information in respect of persons in certain cases, Section 159 of CGST Act, 2017   

Section 156 Persons deemed to be public servants, CGST Act, 2017           

Power to collect statistics, Section 151 of CGST Act, 2017

GST scheduled rate. on sale or purchase of Tapioca and substitutes under HSN 1903

Waived GST on sale of flattened or beaten rice

No need to pay GST on sale of Puffed rice


krishna reddy: If supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.my question is that,stationery purchased from unregistered person in dt.5.7.2017 of rs.4000/- and 15.07.2017 of Rs.3500/- then expenses booked in books.At that situations gst paid under RCM on not.

HARISH PARMAR: My query is if we are registered under gst and paying rent of shop to individual person of rs 30000 p.m. so in this case are we liable to deducted GST under RCM on rent paid by us.

dinesh kumawat: my query is if we are received good by transport but transport amount 1000-1500 daily basis ( with bittly ) transport receipt so, in this case are we liable to deposit RCM ( GST 5% ) by us . if any other expenses 3000-4000 daily basis.

Yusuf Agewan: As I have travels business I supply bus to the company and contract is fuel and maintenence charges born service provider then what rate GST charge be for 13.10 2017.

PRASANTA KUMAR MISHRA: RCM on purchase of sand is taxable for manufacturing of flyash brick

KALLESHAMURTHY K N: RCM not applicable in the case of Krishna Reddy. RCM payable by Harish Parmar Bus supply if not taken ITC 5% , if taken ITC 12%

Discussion Forum

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