Section 5, Central Goods and Services Tax Act, 2017 [S10-64J]
As at 7 September 2026. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].
Made under Section 5, Central Goods and Services Tax Act, 2017, or naming it (31)
Notification No. 05/2020-Central Tax [N10-MXY], 13 January 2020, in force. Recital: "In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs"
Notification No. 28/2024-Central Tax [N11-4FX], 27 November 2024, in force. Recital: "In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs"
Notification No. 31/2024-Central Tax [N11-4J2], 13 December 2024, in force. Recital: "In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs"
Notification No. 35/2023-Central Tax [N11-0T2], 31 July 2023, in force. Recital: "S.O.—..In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board"
Notification No. 40/2023-Central Tax [N11-0Z8], 17 August 2023, in force. Recital: "S.O…..In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board"
Notification No. 46/2023-Central Tax [N11-15X], 18 September 2023, in force. Recital: "S.O…..In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board"
Notification No. 79/2018-Central Tax [N10-EYZ], 31 December 2018, in force. Recital: ",– In exercise of the powers conferred by sub-section (1) of section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board"
Circular No. 2/2/2017-GST [C10-03F], 4 July 2017, in force. No recital printed.
Circular No. 1/1/2017-GST [C10-02D], 26 June 2017, in force. The text contains "sub-section (2) of section 5 of the said Act".
Circular No. 3/3/2017-GST [C10-041], 5 July 2017, in force. The text contains "sub-section (2) of section 5 of the Central Goods and Services Tax Act, 2017".
Circular No. 9/9/2017-GST [C10-0EN], 18 October 2017, in force. The text contains "sub-section (2) of section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 01/2023-Central Tax [N10-YN3], 4 January 2023, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 2/2017-Central Tax [N10-04K], 19 June 2017, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 02/2021-Central Tax [N10-RNV], 12 January 2021, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 02/2022-Central Tax [N10-W8M], 11 March 2022, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 04/2019-Central Tax [N10-FAP], 29 January 2019, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 05/2024-CENTRAL TAX [N11-2V8], 30 January 2024, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2024-Central Tax [N11-31X], 29 May 2024, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2025-Central Tax [N11-5PE], 13 March 2025, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 11/2024-Central Tax [N11-32V], 30 May 2024, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 14/2017-Central Tax [N10-32K], 1 July 2017, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 27/2024-Central Tax [N11-4EZ], 25 November 2024, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 39/2023-Central Tax [N11-0YA], 17 August 2023, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 51/2019-Central Tax [N10-KGR], 31 October 2019, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 03/2023-Integrated Tax [N11-1B1], 29 September 2023, in force. The text contains "sub-section (1) of section 5 of the said Act".
Notification No. 05/2021-Integrated Tax (Rate) [N10-T1Y], 14 June 2021, in force. The text contains "section 5 of the said Act".
Notification No. 9/2017-Integrated Tax (Rate) [N10-291], 28 June 2017, in force. The text contains "sub-section (1) of section 5 of the said Act".
Notification No. 12/2021-Integrated Tax (Rate) [N10-TPN], 30 September 2021, in force. The text contains "section 5 of the said Act".
Notification No. 18/2019-Integrated Tax (Rate) [N10-JF7], 30 September 2019, in force. The text contains "section 5 of the said Act".
Notification No. 32/2017-Integrated Tax (Rate) [N10-5XG], 13 October 2017, in force. The text contains "sub-section (4) of section 5 of the said Act".
Notification No. 47/2017-Integrated Tax (Rate) [N10-7ZW], 14 November 2017, in force. The text contains "section 5 of the said Act".