To give effect to the recommendations of the GST Council in it’s 31st meeting held on 22.12.2018, Ministry of finance issued 28 GST-Rate Notifications on 31st December 2018 [7 each for Central tax,Integrated Tax & Union Territoryn tax and 7 by each states for State Tax].

1. December 31, 2018 DAILY UPDATES CONCOMITANT TO PROFESSION
PRADEEP GOYAL, FELLOW MEMBER OF ICAI [MAIL: PRADEEP@PGAA.IN, MOBILE: +91-9811777103] 1
SERIAL
NO.
1
2
ISSUING AUTORITY
MINISTRY OF FINANCE
(Department of Revenue)
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION & PUBLICATION
DETAIL
Notification No.24/2018-Central Tax
(Rate), dated the 31st
, December,
2018.GSR-1261(E) [Amendment in
NN 1/2017-Central Tax (Rate), dated
the 28th June, 2017] {Corresponding
NN 25/2018-Integrated Tax (Rate) &
24/2018- Union territory Tax (Rate)
dated 31st
December 2018 issued]-
NOTIFICATION HERE
[EFFECTIVE FROM 01.01.2019]
Notification No.25/2018-Central Tax
(Rate), dated the 31st
, December,
2018. GSR-1262(E) [Amendment in
NN 2/2017-Central Tax (Rate), dated
the 28th June, 2017] {Corresponding
NN 26/2018-Integrated Tax (Rate) &
25/2018- Union territory Tax (Rate)
dated 31st
December 2018 issued]
NOTIFICATION HERE
MATTER
Change in GST rates on goods as per
recommendations of the GST Council
in its 31st meeting.
{Also refer corresponding
notification issued by states}.
To exempt GST on goods as per
recommendations of the GST Council
in its 31st meeting.
{Also refer corresponding
notification issued by states}.
[EFFECTIVE FROM 01.01.2019]

2. December 31, 2018 DAILY UPDATES CONCOMITANT TO PROFESSION
PRADEEP GOYAL, FELLOW MEMBER OF ICAI [MAIL: PRADEEP@PGAA.IN, MOBILE: +91-9811777103] 2
SERIAL
NO.
3
ISSUING AUTORITY
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION & PUBLICATION
DETAIL
Notification No.26/2018-Central Tax
(Rate), dated the 31st
, December,
2018. GSR-1263(E) {Corresponding
NN 27/2018-Integrated Tax (Rate) &
26/2018- Union territory Tax (Rate)
dated 31st
December 2018 issued]
NOTIFICATION HERE
[EFFECTIVE FROM 01.01.2019]
MATTER
Exempts supply of gold falling in
heading 7108 of the First Schedule to
the Customs Tariff Act 1975 (51 of
1975), when supplied by Nominated
Agency under the scheme for "Export
Against Supply by Nominated
Agency" as referred to in paragraph
4.41 of the Foreign Trade Policy, read
with relevant provisions of Chapter 4
of Handbook of Procedures, to a
registered person (herein referred to
as “recipient”), from the whole of the
tax leviable thereon subject to
certain conditions.
{Also refer corresponding
notification issued by states}.

3. December 31, 2018 DAILY UPDATES CONCOMITANT TO PROFESSION
PRADEEP GOYAL, FELLOW MEMBER OF ICAI [MAIL: PRADEEP@PGAA.IN, MOBILE: +91-9811777103] 3
SERIAL NO.
4
ISSUING AUTORITY
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION & PUBLICATION
DETAIL
Notification No.27/2018-Central
Tax (Rate), dated the 31st
,
December, 2018 published in the
Gazette of India, Extraordinary,
vide number G.S.R. 1271(E), dated
the 31st
December, 2018
[Amendment in NN 11/2017-
Central Tax (Rate), dated the 28th
June, 2017] {Corresponding NN
28/2018-Integrated Tax (Rate) &
27/2018- Union territory Tax (Rate)
dated 31st
December 2018 issued]
[EFFECTIVE FROM 01.01.2019]
NOTIFICATION HERE
MATTER
Notify rates of various services as
recommended by Goods and
Services Tax Council in its 31st
meeting held on 22.12.2018.
{Also refer corresponding
notification issued by states}.

4. December 31, 2018 DAILY UPDATES CONCOMITANT TO PROFESSION
PRADEEP GOYAL, FELLOW MEMBER OF ICAI [MAIL: PRADEEP@PGAA.IN, MOBILE: +91-9811777103] 4
SERIAL NO.
5
ISSUING AUTORITY
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION & PUBLICATION
DETAIL
Notification No.28/2018-Central
Tax (Rate), dated the 31st
,
December, 2018 published in the
Gazette of India, Extraordinary,
vide number G.S.R. 1272(E), dated
the 31st
December, 2018
[Amendment in NN 12/2017-
Central Tax (Rate), dated the 28th
June, 2017] {Corresponding NN
29/2018-Integrated Tax (Rate) &
28/2018- Union territory Tax (Rate)
dated 31st
December 2018 issued]
[EFFECTIVE FROM 01.01.2019]
NOTIFICATION HERE
MATTER
To exempt certain services as
recommended by Goods and
Services Tax Council in its 31st
meeting held on 22.12.2018.
{Also refer corresponding
notification issued by states}.

5. December 31, 2018 DAILY UPDATES CONCOMITANT TO PROFESSION
PRADEEP GOYAL, FELLOW MEMBER OF ICAI [MAIL: PRADEEP@PGAA.IN, MOBILE: +91-9811777103] 5
SERIAL NO.
6
ISSUING AUTORITY
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION & PUBLICATION
DETAIL
Notification No.29/2018-Central
Tax (Rate), dated the 31st
,
December, 2018 published in the
Gazette of India, Extraordinary,
vide number G.S.R. 1273(E), dated
the 31st
December, 2018
[Amendment in NN 13/2017-
Central Tax (Rate), dated the 28th
June, 2017] {Corresponding NN
30/2018-Integrated Tax (Rate) &
29/2018- Union territory Tax (Rate)
dated 31st
December 2018 issued]
[EFFECTIVE FROM 01.01.2019]
NOTIFICATION HERE
MATTER
Specify services to be taxed under
Reverse Charge Mechanism (RCM)
as recommended by Goods and
Services Tax Council in its 31st
meeting held on 22.12.2018.
{Also refer corresponding
notification issued by states}.

6. December 31, 2018 DAILY UPDATES CONCOMITANT TO PROFESSION
PRADEEP GOYAL, FELLOW MEMBER OF ICAI [MAIL: PRADEEP@PGAA.IN, MOBILE: +91-9811777103] 6
SERIAL NO.
7
ISSUING AUTORITY
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION & PUBLICATION
DETAIL
Notification No.30/2018-Central
Tax (Rate), dated the 31st
,
December, 2018 published in the
Gazette of India, Extraordinary,
vide number G.S.R. 1274(E), dated
the 31st
December, 2018
[Amendment in NN 11/2017-
Central Tax (Rate), dated the 28th
June, 2017] {Corresponding NN
31/2018-Integrated Tax (Rate) &
30/2018- Union territory Tax (Rate)
dated 31st
December 2018 issued]
[EFFECTIVE FROM 01.01.2019]
NOTIFICATION HERE
MATTER
Insert explanation in an item in
notification No. 11/2017 – Central
Tax (Rate) for the purpose of
clarifying the scope and
applicability of the notification
{Also refer corresponding
notification issued by states}.