Background: Under the Toll-Operate-Transfer (TOT) model adopted by the National Highways Authority of India and other authorities for asset monetisation,
Background: Section 9(5) of the CGST Act, 2017 empowers the Government to notify categories of services on which the tax
Background: Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017, issued under Section 9(3) of the CGST Act, 2017, specifies the services
Background: Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is the principal exemption notification for services (last amended vide Notification No.
Background: Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 prescribes the rates of central tax on services (last amended vide Notification
Background: Notification No. 26/2018-Central Tax (Rate) dated 31.12.2018 (effective 01.01.2019), issued under Section 11(1) of the CGST Act, 2017 on
Background: Notification No. 4/2017-Central Tax (Rate) dated 28.06.2017, issued under Section 9(3) of the CGST Act, 2017, specifies the goods
Background: Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 is the exemption notification for goods issued under Section 11(1) of the
Background: Notification No. 9/2025-Central Tax (Rate) dated 17.09.2025 is the principal rate notification for goods, which replaced Notification No. 1/2017-Central
The Ministry of Finance, Department of Revenue, has issued Notification No. 01/2026-Central Tax (Rate) dated 30 April 2026 to amend
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