Date on which provisions come into force: |
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Sections of CGST Act |
Date |
Notification |
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Sections 1 to 5, 10, 22 to 30, 139, |
22-Jun-17 |
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Section 51 / 52 |
01-Oct-18 |
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01-Feb-19 |
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Proviso to section 42(9) and proviso |
Not yet notified |
– |
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All other sections |
1-Jul-17 |
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01-Sep-19/ 01-Jan-20 / 01-Sep-20/ 10-Nov-20 |
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18-May-20 / 30-Jun-20 / 01-Jan-21 |
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01-Jan-22 |
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Scope of supply: Supply includes: ► ► ► The classification of supply of goods or services shall be Supply excludes: ► ► Services by way of any activity in relation to a function ► |
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8 |
A composite /mixed supply |
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CGST charging section: ► ► ► ► ◆ ◆ ✽ ✽ |
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Composition Levy: If total turnover in the preceding FY |
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Category of persons |
Rate* |
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Up to 31.12.17 [8/2017] |
From 01.01.18 |
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Manufacturer |
1% |
0.5% |
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Composite |
2.5% |
2.5% |
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Other |
0.5% |
0.5%of |
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Others (service |
– |
3% |
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*Note: SGST |
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Conditions: ► ► ► ► ◆ ◆ ◆ ◆ ✽ ✽ ✽ ✽ ► First 3 category of persons mentioned in above table cannot supply services (other than composite supply of food/drink) of value exceeding 10% of turnover in FY or Rs. 5 lakh, whichever is higher Note: Exempt services provided by way of extending deposits, The |
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- Time & value of supply (12-15)
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