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 17
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.
Press releaseGST
101st Constitutional Amendment Act, 2016
GST Council has issued a press release. The press release concerns 101st Constitutional Amendment Act, 2016. After article 246 of the Constitution, the following article shall be inserted, namely:— "246A.
Press releaseGST
View (Format: pdf, Size: 27.04 MB)
GST Council has issued a press release. The press release concerns view (Format: pdf, Size: 27.04 MB).
Press releaseGST
View (Format: pdf, Size: 27.04 MB)
GST Council has issued a press release. The press release concerns view (Format: pdf, Size: 27.04 MB).
Press releaseGST
GST Council Meetings
GST Council has issued a press release. The press release concerns GST Council Meetings.
CircularGST
Advisory on exercising due diligence for issuance of notices under Section 73/74 of CGST/SGST/UTGST Act and timely completion of adjudication thereof.
GST Council has issued a circular. The circular concerns advisory on exercising due diligence for issuance of notices under Section 73/74 of CGST/SGST/UTGST Act and timely completion of adjudication thereof.
CircularGST
Advisory on Coordination Between State Tax Authorities and Central Tax Authorities in Cases of GST Evasion on Tobacco and Tobacco Products.
GST Council has issued a circular. The circular concerns advisory on Coordination Between State Tax Authorities and Central Tax Authorities in Cases of GST Evasion on Tobacco and Tobacco Products.
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
101st Constitutional Amendment Act, 2016
GST Council has issued a notification. The notification concerns 101st Constitutional Amendment Act, 2016. After article 246 of the Constitution, the following article shall be inserted, namely:— "246A.
Press releaseGST
FAQs on recommendations of GST Council made in its 57th meeting on 08.10.2026.
GST Council has issued a press release dated 8 Oct 2026. The press release concerns FAQs on recommendations of GST Council made in its 57th meeting on 08.10.2026. Furthermore, a detailed FAQ on various issues pertaining to GST registration application and its processing , shall be clarified through a circular 3.
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.