Section No. 11 - Power to grant exemption from tax
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
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02/2017 - Central Tax (Rate) 28.06.2017 |
Sub-section (1) [General Exemption] |
12/2017-Central Tax (Rate), dated 28.06.2017,
21/2017-Central Tax (Rate), dated 22.08.2017 |
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03/2017 - Central Tax (Rate) 28.06.2017 |
It provides conditional exemption from payment of Central Tax in excess of 2.5% for specified supplies of goods for the purpose of petroleum exploration and production. |
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07/2017 - Central Tax (Rate) 28.06.2017 |
It provides full exemption from payment of central tax to intra-supplies of goods when supplied by Central Supply Department to unit run canteens /Authorized customers or by unit run canteens to the authorized customers. |
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08/2017 - Central Tax (Rate) 28.06.2017 |
It provides exemption to registered person from payment of Central Tax on supplies received from supplier, who are not registered, from payment of tax under section 9(4) of CGST Act, 2017. |
As amended vide notification No. 38/2017-Central Tax (Rate), dated 13.10.2017 |
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09/2017 - Central Tax (Rate) 28.06.2017 |
It fully exempts intra-state supplies of goods or services or both received by Tax Deductor (under Section 51) from any supplier, who is not registered, from payment of whole of Central Tax subject to fulfillment of condition prescribed. |
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10/2017 - Central Tax (Rate) 28.06.2017 |
It wholly exempts intra-state supplies of second hand goods received by a registered person, dealing in buying or selling of second hand goods and pay central tax on outward supplies of such goods, from any suppliers, who is not registered from payment of Central Tax leviable under section 9(4) of the CGST Act, 2017. |
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11/2017 - Central Tax (Rate) 28.06.2017 |
It prescribes rate of Central Tax leviable on intra-state supplies of taxable services. |
As amended vide notification No.
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 and 13/2018-Central Tax (Rate),dated 26.07.2018 (effective from 27.07.2018); 28/2018-Central Tax (Rate), dated 31.12.2018 (effective from 01.01.2019); 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. 18.07.2022); 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); and 05/2025-Central Tax (Rate), dated 16.01.2025 (w.e.f. 16.01.2025); |
This notification has also been issued under section (1), section 15(5) and Section 16(1) of the CGST Act, 2017.
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12/2017 - Central Tax (Rate) 28.06.2017 |
It fully exempts intra-state supply of specified services subject to fulfillment of conditions prescribed therein. |
21/2017-Central Tax (Rate), dated 22.08.2017; |
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26/2017 - Central Tax (Rate) 21.09.2017 |
It wholly exempts intra-state supply of heavy water and nuclear fuels (Chapter 28) by Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from payment of Central Tax. |
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40/2017 - Central Tax (Rate) 23.10.2017 |
It exempts central tax on intra-state supply of taxable goods by a registered supplier to a registered recipient for export in excess of amount calculated @0.05% subject to fulfillment of conditions prescribed therein. |
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45/2017 - Central Tax (Rate) 14.11.2017 |
It prescribes concessional rate of Central tax of 2.5% on scientific and technical equipment, apparatus, equipment (including computers) etc. when supplied to public funded Research institution subject to fulfillment of conditions prescribed therein. |
as amended vide notification No.
9/2018-Central Tax (Rate), dated 25.01.2018. |
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05/2018 - Central Tax (Rate) 25.01.2018 |
It exempts intra-state supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the Central Tax as is leviable on the consideration paid to Central Government in the form of Central Government share of profit petroleum as defined in the contract. |
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08/2018 - Central Tax (Rate) 25.01.2018 |
It partially exempts the Central Tax on intra-state supplies of old and used motor vehicles. |
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17/2018 - Central Tax (Rate) 26.07.2018 |
Issued under 11(3) to add an explanation |
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21/2018 - Central Tax (Rate) 26.07.2018 |
It provides partial exemption from payment of Central Tax on specified intra-state supplies of Handicraft goods. |
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23/2018 - Central Tax (Rate) 20.09.2018 |
Insertion of explanation under section 11(3) of the CGST Act, 2017
It inserts explanation in the notification No. 12/2017-Central Tax (Rate), dated 28.06.2017. |
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26/2018 - Central Tax (Rate) 31.12.2018 |
It fully exempts the intra-state supply of gold falling under heading 71.08 of First Schedule of Customs Tariff Act, 1975 when supplied by nominated agency under the Scheme for “Export against Supply by Nominated Agency” from payment of Central Tax subject to specified conditions.
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17/2019-Central Tax (Rate), dated 30.09.2019 (01.10.2019). |
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19/2019 - Central Tax (Rate) 30.09.2019 |
It fully exempts all the goods supplied to the Food and Agriculture Organization of the UN for execution of specified projects from payment of payment of Central Tax subject to fulfillment of specified conditions. |
(w.e.f. 01.10.2019)
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05/2021 - Central Tax (Rate) 14.06.2021 |
It provides exempts (in excess of amount specified) to goods relating to COVID-19 up to 30.09.2021 (inclusive) |
(read with corrigendum dated 15.06.2021).
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12/2021 - Central Tax (Rate) 30.09.2021 |
It exempts (in excess of amount specified) to goods relating to COVID-19 from 01.10.2021 to 31.12.2021. |
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49/2023 - Central Tax 29.09.2023 |
It notified supply of online money gaming; supply of online gaming (other than online money gaming); and supply of actionable claims in casinos under section 15(5) in respect of which value of supply shall be determined in manner to be determined in prescribed manner. |
(w.e.f. 01.10.2023)
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10/2025 - Central Tax (Rate) 17.09.2025 |
It provides full exemption from payment of central tax to certain intra-state supplies of goods. |
Read with Corrigendum dated 18.09.2025
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