Central TaxCentral Tax (Rate)Integrated TaxIntegrated Tax (Rate)Union Territory TaxUnion Territory Tax (Rate)Compensation CessCompensation Cess (Rate)
2024
2023
2022
2021
2020
2019
2018
2017
Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- 

Table Serial Number 

Section 

Rate of interest 

(1) 

(2) 

(3) 

1. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017. 

18 per cent. 

2. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017. 

24 per cent. 

3. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

4. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

5. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. 

9 per cent.

Click here to download the notification

Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- 

Table Serial Number 

Section 

Rate of interest 

(1) 

(2) 

(3) 

1. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017. 

18 per cent. 

2. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017. 

24 per cent. 

3. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

4. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

5. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. 

9 per cent.

Click here to download the notification

Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- 

Table Serial Number 

Section 

Rate of interest 

(1) 

(2) 

(3) 

1. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017. 

18 per cent. 

2. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017. 

24 per cent. 

3. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

4. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

5. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. 

9 per cent.

Click here to download the notification

Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- 

Table Serial Number 

Section 

Rate of interest 

(1) 

(2) 

(3) 

1. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017. 

18 per cent. 

2. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017. 

24 per cent. 

3. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

4. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

5. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. 

9 per cent.

Click here to download the notification

Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- 

Table Serial Number 

Section 

Rate of interest 

(1) 

(2) 

(3) 

1. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017. 

18 per cent. 

2. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017. 

24 per cent. 

3. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

4. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

5. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. 

9 per cent.

Click here to download the notification

Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- 

Table Serial Number 

Section 

Rate of interest 

(1) 

(2) 

(3) 

1. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017. 

18 per cent. 

2. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017. 

24 per cent. 

3. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

4. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

5. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. 

9 per cent.

Click here to download the notification

Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- 

Table Serial Number 

Section 

Rate of interest 

(1) 

(2) 

(3) 

1. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017. 

18 per cent. 

2. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017. 

24 per cent. 

3. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

4. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

5. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. 

9 per cent.

Click here to download the notification

Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- 

Table Serial Number 

Section 

Rate of interest 

(1) 

(2) 

(3) 

1. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017. 

18 per cent. 

2. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017. 

24 per cent. 

3. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

4. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. 

6 per cent. 

5. 

Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. 

9 per cent.

Click here to download the notification

@2024 GST Press. All rights reserved.