DPNC Global

GST Updates

What iCBIC issued various notifications on 30th September’2021 to implement various recommendations of 45th GST Council, Gist of the same is given below:


Notification No. 12/2021 Exempts CGST on specified medicines used in COVID-19, up to 31st December, 2021.
Notification No. 11/2021 Amends Notification No. 39/2017 – Central Tax (Rate) regarding GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society
Notification No. 10/2021 Amends Notification No. 4/2017 – Central Tax (Rate) – Reverse charge on certain specified supplies of goods (Essential oils of specific kind)
Notification No. 09/2021 Amends Notification No. 2/2017 – Central Tax (Rate) to exempt the subject goods – Seeds, fruit and spores, of a kind used for sowing.
Notification No. 08/2021 Amends Notification No. 1/2017 – Central Tax (Rate) to notify amendment in CGST rate on various goods (Rate increased on Packing materials, Ores, Beverages, Pens, Renewable energy devices etc.).
Notification No. 07/2021 Amends Notification No. 12/2017 – Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting
Notification No. 06/2021 Amends Notification No. 11/2017 – Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting (GST rate on job work for Alcohol @ 18%). Exemption on sea freight for exporters extended till 30.09.2022


For more details, please refer the press release and the notifications from the link given below: