Issued under Section 9(1) of the CGST Act, 2017.

It notifies rate of central tax on intra-state taxable supply of goods. 

18/2107-Central Tax (Rate), dated 30.06.2017;
19/2017-Central Tax (Rate), dated 18.08.2017;
27/2017-Central Tax (Rate), dated 22.09.2017;
34/2017-Central Tax (Rate), dated 13.10.2017;
41/2017-Central Tax (Rate), dated 14.11.2017
06/2018-Central Tax (Rate), dated 25.01.2018
08/2018-Central Tax (Rate), dated 25.01.2018
18/2018-Central Tax (Rate), dated 26.07.2018 (effective from 27.07.2018) 
24/2018-Central Tax (Rate), dated 31.12.2018 (effective from 1.1.2019);
08/2019-Central Tax (Rate), dated 29.03.2019 ( w.e.f. 01.04.2019)
12/2019-Central Tax (Rate), dated 30.07.2019 (w.e.f. 01.08.2019) 
14/2019-Central Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019); 
27/2019-Central Tax (Rate), dated 30.12.2019 (w.e.f. 01.01.2020)
01/2020-Central Tax (Rate), dated 21.02.2020 (w.e.f.01.03.2020);
03/2020-Central Tax (Rate), dated 25.03.2020 (w.e.f. 01.04.2020);
01/2021-Central Tax, dated 2.6.2021 ( w.e.f. 2.6.2021)
08/2021-Central Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021);
13/2021-Central Tax (Rate), dated 27.10.2021 (w.e.f. 27.10.2021);
14/2021-Central Tax (Rate), dated 18.11.2021 (w.e.f. 01.01.2022);
18/2021-Central Tax (Rate), dated 28.12.2021 (w.e.f. 01.01.2022);
21/2021-Central Tax (Rate), dated 31.12.2021. (w.e.f. 01.01.2022).
01/2022-Central Tax (Rate), dated 31.03.2022 (w.e.f. 01.04.2022);
06/2022-Central Tax (Rate), dated 13.07.2022 (w.e.f. 18.07.2022);
12/2022-Central Tax (Rate), dated 30.12.2022 (w.e.f. 01.01.2023);
03/2023-Central Tax (Rate), dated 28.02.2023 (w.e.f. 01.03.2023).
09/2023-Central Tax (Rate), dated 26.07.2023 (w.e.f. 27.07.2023)
17/2023-Central Tax (Rate), dated 19.10.2023 (w.e.f. 20.10.2023);
01/2024-Central Tax (rate), dated 03.01.2024 (w.e.f. 04.01.2024);
02/2024-Central Tax (Rate), dated 12.07.2024 (w.e.f. 15.07.2024)
05/2024-Central Tax (Rate), dated 08.10.2024 (w.e.f. 10.10.2024)
01/2025-Central Tax (Rate), dated 16.01.2025 (w.e.f. 16.01.2025)

Issued under Section 9(3) of the CGST Act, 2017

It specifies certain inter-state supplies of goods when supplied by specified supplier and received by specified recipient on which central tax is to be paid by such recipient of such inter-state supplies on reverse charge basis. 

36/2017-Central Tax (Rate), dated 13.10.2017
43/2017-Central Tax (Rate), dated 14.11.2017 (effective from 15.11.2017);
11/2018-Central Tax (Rate), dated 28.05.2018
10/2021-Central Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021).
14/2022-Central Tax (Rate), dated 30.12.2022 (w.e.f. 01.01.2023);
19/2023-Central Tax (Rate), dated 19.10.2023 (w.e.f. 20.10.2023).
06/2024-Central Tax (Rate), dated 08.10.2024 (w.e.f. 10.10.2024)

Issued under Section 9(1) of the CGST Act, 2017

It prescribes rate of central tax on inter-state supplies of taxable services. 

20/2017-Central Tax (Rate), dated 22.08.2017
24/2017-Central Tax (Rate), dated 21.09.2017
31/2017-Central Tax (Rate), dated 13.10.2017
46/2017-Central Tax (Rate), dated 14.11.2017
47/2017-Central Tax (Rate), dated 14.11.2017
01/2018-Central Tax (Rate), dated 25.01.2018
13/2018-Central Tax (Rate), dated 26.07.2018 (effective from 27.07.2018) 
27/2018-Central Tax (Rate), dated 31.12.2018 (effective from 01.01.2019)
30/2018-Central Tax (Rate), dated 31.12.2018 (effective from 1.1.2019) 
03/2019-Central Tax (Rate), dated 29.03.2019 ( w.e.f 01.04.2019)
10/2019-Central Tax (Rate), dated 10.05.2019
20/2019-Central Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019);
26/2019-Central Tax (Rate), dated 22.11.2019
02/2020-Central Tax (Rate), dated 26.03.2020 (w.e.f. 01.04.2020)
02/2021-Central Tax (Rate), dated 02.06.2021 (w.e.f. 02.06.2021)
04/2021-Central Tax (Rate), dated 14.06.2021
06/2021-Central Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021)
15/2021-Central Tax (Rate), dated 18.11.2021 (w.e.f. 01.01.2022, but superceded before coming into force);
22/2021-Central Tax (Rate), dated 31.12.2021(w.e.f. 01.01.2022)
03/2022-Central Tax (Rate), dated 13.07.2022 (w.e.f. 8.07.2022)
05/2023-Central Tax (Rate), dated 9.5.2023;
06/2023-Central Tax (Rate), dated 26.07.2023 (w.e.f. 27.07.2023). 
12/2023-Central Tax (Rate), dated 19.10.2023 (w.e.f. 20.10.2023)
07/2024-Central Tax (Rate), dated 08.10.2024 (w.e.f. 10.10.2024)

Issued under Section 9(3) of the CGST Act, 2017

It notified categories of supply of services when supplied by specified supplier to specified recipient of supply, where whole of central tax is required to be paid by the recipient of supply under Section 9(3) of CGST Act, 2017. 

22/2017-Central Tax (Rate), dated 22.08.2017;
33/2017-Central Tax (Rate), dated 13.10.2017;
03/2018-Central Tax (Rate), dated 25.01.2018
15/2018-Central Tax (Rate), dated 26.07.2018 (effective from 27.07.2018).
29/2018-Central Tax (Rate), dated 31.12.2018 (effective from 01.01.2019) 
05/2019-Central Tax (Rate), dated 29.03.2019 ( w.e.f. 01.04.2019)
22/2019-Central Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019);
29/2019-Central Tax (Rate), dated 31.12.2019;
05/2022-Central Tax (Rate), dated 13.07.2022 (w.e.f. 18.07.2022);
02/2023-Central Tax (Rate), dated 28.02.2023 (w.e.f. 01.03.2023).
08/2023-Central Tax (Rate), dated 26.07.2023 ( w.e.f. 27.07.2023).
14/2023-Central Tax (Rate), dated 19.10.2023 (w.e.f. 20.10.2023)
09/2024-Central Tax (Rate), dated 08.10.2024 (w.e.f. 10.10.2024)
07/2025-Central Tax (Rate), dated 16.01.2025 (w.e.f. 16.01.2025)

Withdrawn vide Circular No. 50/24/2018-GST, dated 31.07.2018.

Issued under Section 9(5) of the CGST Act, 2017

It notifies the categories of services where Central tax on intra-state supplies is to be paid by electronic Commerce operator. 

As amended vide notification No.

23/2017-Central Tax (Rate), dated 22.08.2017
17/2021-Central Tax (Rate), dated 18.11.2021 (w.e.f. 01.01.2022). 
16/2023-Central Tax (Rate), dated 19.10.2023 (w.e.f. 20.10.2023);
08/2025-Central Tax (Rate), dated 16.01.2025 (w.e.f. 16.01.2025);
17/2025-Central Tax (Rate), dated 17.09.2025 (w.e.f. 22.09.2025).

S. No. 3 of Circular No. 34/8/2018-GST, dated 01.03.2018 modified vide Circular No. 46/20/2018-GST, dated 06.06.2018. 

Issued under Section 9(1) of the CGST Act, 2017. 

It notifies central tax on intra-state supplies of motor vehicles purchased by lesser prior to 1.7.2017 or by registered supplier of motor vehicle who purchased motor vehicle prior to 1.7.2017 and did not avail ITC on such vehicle. 

Issued under Section 9(1) of the CGST Act, 2017

It notifies central tax rate of 2.5% on inter-state supplies of goods, namely, food preparation (chapter 19 or 21) put up in retail container and intended for free distribution to EWS under Central Government to Economically weaker section under Central Government/State Government Programme subject to fulfillment of prescribed condition. 

As amended vide notification No.

11/2021-Central Tax (Rate), dated 30.09.2021 (w.e.f. 01.10.2021). 

It provides composition scheme with effect from 1.4.2019 for supplier of services with a tax rate of 6% having turnover in preceding year up to Rs. 50 lakhs. 

As amended vide notification No.

09/2019-Central Tax (Rate), dated 29.03.2019 ( w.e.f. 01.04.2019)
18/2019-Central Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019). 

Also issued under section 11(1) and 16(1) of the CGST Act, 2017.  It provides a composition scheme for service provider through exemption route. Also relevant under section 10 of the CGST Act, 2017. 

Issued under Section 9(4) of the CGST Act, 2017

It notifies certain services related to real estate sector to be taxed under Reverse Charge Mechanism.  

As amended vide notification No.

24/2019-Central Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019).

It notifies rate of Central Tax leviable on Intra-State taxable supply of goods.

As amended

19/2025-Central Tax (Rate), dated 31.12.2025 (w.e.f. 01.02.2026).

Read with Corrigendum dated 18.09.2025

It notified the rate of tax on bricks namely fly ash bricks, fly ash aggregates; fly ash blocks (6815); bricks of fossil meals or similar siliceous earths (6901 0010); building blocks (69041010); and earthen or roofing tiles (69051000). 

w.e.f.22.09.2025