ActGST
Central GST Act, 2017, IGST Act, 2017 and GST Rules
The GST laws and rules, as published by the GST Council secretariat.
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Acts, rules and amendments
Rules & Regulations
The original Acts and Rules for GST, income tax, company law, FEMA, labour and more – with copies of the official documents and every amendment, checked automatically on India Code and the ministry websites.
Acts and rules 3
ActGST
Central Goods and Services Tax Act, 2017
The main GST law for supplies within a State: registration, invoices, returns, input tax credit, payment, refunds, audit, demands and appeals.
ActGST
Integrated Goods and Services Tax Act, 2017
GST on supplies between States, imports and exports, and the rules that decide the place of supply.
Notifications, circulars and orders 11
Press releaseGST
Appointment of Technical Member (State/UT) in the Goods and Services Tax Appellate Tribunal for the Union Territory of Jammu & Kashmir
GST Council has issued a press release. The press release concerns appointment of Technical Member (State/UT) in the Goods and Services Tax Appellate Tribunal for the Union Territory of Jammu & Kashmir.
Press releaseGST
Press Release Regarding Recommendations of the 57th Meeting of the GST Council
GST Council has issued a press release. The press release concerns press Release Regarding Recommendations of the 57th Meeting of the GST Council.
NotificationGST
Seeks to amend notification No. 02/2017-Central Tax.
GST Council has issued Notification No. 10/2025-Central Tax. It amends notification No. 02/2017-Central Tax.
NotificationGST
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025
GST Council has issued Notification No. 11/2025-Central Tax. It notifies Central Goods and Services Tax (Second Amendment) Rules 2025.
NotificationGST
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025
GST Council has issued Notification No. 11/2025-Central Tax. It notifies Central Goods and Services Tax (Second Amendment) Rules 2025.
NotificationGST
57th GST Council meeting recommends process reforms
The Council met at Bharat Mandapam, New Delhi, chaired by the Union Finance Minister, its first meeting since the GST 2.0 rate overhaul of September 2025.
NotificationGST
Returns older than three years are barred
The GST portal no longer accepts returns filed after three years from their due date. Pending GSTR-1, GSTR-3B and annual returns should be cleared before they time out.
NotificationGST
GST 2.0 two-slab rate structure
Most goods and services moved to 5% and 18%, with a special 40% rate for a limited set of demerit and luxury goods replacing the 28% slab plus cess.
NotificationGST
CGST notifications (all years)
Central tax notifications with the official PDFs.
CircularGST
GST circulars and advisories
Clarifications issued on GST law and procedure.
OrderGST
GST Council meetings and recommendations
Minutes, agenda and recommendations of every GST Council meeting.
Judgments 2
JudgmentGST
Chief Commissioner of CGST v. Safari Retreats Pvt Ltd
On input tax credit for constructing immovable property used for renting: a building can be “plant” depending on its function. Parliament later amended section 17(5)(d) with retrospective effect through the Finance Act, 2025.
JudgmentGST
Union of India v. Mohit Minerals Pvt Ltd
GST Council recommendations are persuasive, not binding; IGST on ocean freight under reverse charge for imports on CIF basis was struck down.
Links open the official government websites. Summaries are for general information; always read the original document.