Section 9, Central Goods and Services Tax Act, 2017 [S10-68A]

As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

The page of Section 9, Central Goods and Services Tax Act, 2017 [S10-68A].

Made under Section 9, Central Goods and Services Tax Act, 2017, or naming it (89)

Notification No. 1/2017-Central Tax (Rate) [N10-0E7], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 1/2020-Central Tax (Rate) [N10-N17], 21 February 2020, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 01/2021-Central Tax (Rate) [N10-SKK], 2 June 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, on the recommendations of the Council"

Notification No. 01/2022-Central Tax (Rate) [N10-W9P], 31 March 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 01/2024-Central Tax (Rate) [N11-2JT], 3 January 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 01/2025-Central Tax (Rate) [N11-4SM], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 01/2026-Central Tax (Rate) [N11-78Z], 30 April 2026, in force. Recital: "In exercise of the powers conferred sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 02/2023-CentralTax (Rate) [N10-YVZ], 28 February 2023, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 02/2024-Central Tax (Rate) [N11-3B9], 12 July 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 3/2018-Central Tax (Rate) [N10-9E6], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 03/2020-Central Tax (Rate) [N10-NTM], 25 March 2020, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 03/2023-Central Tax (Rate) [N10-YXK], 28 February 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 03/2025-Central Tax (Rate) [N11-507], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 4/2017-Central Tax (Rate) [N10-1NG], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 05/2019-Central Tax (Rate) [N10-G4S], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 05/2022-CentralTax (Rate) [N10-XEW], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, on the recommendations of the Council"

Notification No. 05/2024-Central Tax (Rate) [N11-3S8], 8 October 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 6/2018-Central Tax (Rate) [N10-9QH], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 6/2022-Central Tax (Rate) [N10-XH7], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 06/2024-Central Tax (Rate) [N11-3W2], 8 October 2024, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 07/2019-Central Tax (Rate) [N10-GA5], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 07/2025-Central Tax (Rate) [N11-5CZ], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 08/2019-Central Tax (Rate) [N10-GDB], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 8/2021-Central Tax (Rate) [N10-TY5], 30 September 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 08/2023-Central Tax (Rate) [N11-0B5], 26 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 08/2025-Central Tax (Rate) [N11-5FS], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 09/2023-Central Tax (Rate) [N11-0EF], 26 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 09/2024-Central Tax (Rate) [N11-459], 8 October 2024, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 9/2025-Central Tax (Rate) [N11-6N4], 17 September 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2017-Central Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council"

Notification No. 10/2021-Central Tax (Rate) [N10-TF2], 30 September 2021, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 11/2018-Central Tax (Rate) [N10-B1G], 28 May 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 11/2021-Central Tax (Rate) [N10-TJX], 30 September 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 11/2023-Central Tax (Rate) [N11-17S], 29 September 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 12/2019-Central Tax (Rate) [N10-HJM], 31 July 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 12/2022-Central Tax (Rate) [N10-Y9Y], 30 December 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 13/2017-Central Tax (Rate) [N10-10Z], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council"

Notification No. 13/2021-Central Tax (Rate) [N10-V4G], 27 October 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 14/2019-Central Tax (Rate) [N10-J2X], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 14/2021-Central Tax (Rate) [N10-V7P], 18 November 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 14/2022-Central Tax (Rate) [N10-YFJ], 30 December 2022, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 14/2023-Central Tax (Rate) [N11-1NR], 19 October 2023, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 14/2025-Central Tax (Rate) [N11-675], 17 September 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 15/2018-Central Tax (Rate) [N10-BJK], 26 July 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 16/2023-Central Tax (Rate) [N11-1T6], 19 October 2023, in force. Recital: "In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 17/2017-Central Tax (Rate) [N10-1AB], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 17/2021-Central Tax (Rate) [N10-VGX], 18 November 2021, in force. Recital: "In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 17/2023-Central Tax (Rate) [N11-1WA], 19 October 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 17/2025-Central Tax (Rate) [N11-6HC], 17 September 2025, in force. Recital: "In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 18/2017-Central Tax (Rate) [N10-2KG], 30 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 18/2018-Central Tax (Rate) [N10-BV1], 26 July 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 18/2021-Central Tax (Rate) [N10-VPH], 28 December 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 19/2017-Central Tax (Rate) [N10-3ZC], 18 August 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 19/2023-Central Tax (Rate) [N11-22Z], 19 October 2023, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 22/2019-Central Tax (Rate) [N10-JVA], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 19/2025-Central Tax (Rate) [N11-72B], 31 December 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 21/2021-Central Tax (Rate) [N10-W16], 31 December 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021-Central Tax (Rate), dated the 18th November, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 816(E), dated the 18th November, 2021"

Notification No. 22/2017-Central Tax (Rate) [N10-49S], 22 August 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council"

Notification No. 23/2017-Central Tax (Rate) [N10-4CK], 22 August 2017, in force. Recital: "In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 24/2018-Central Tax (Rate) [N10-DWQ], 31 December 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 24/2019-Central Tax (Rate) [N10-K1Z], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 27/2017-Central Tax (Rate) [N10-555], 22 September 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 27/2019-Central Tax (Rate) [N10-MG4], 30 December 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 29/2018-Central Tax (Rate) [N10-EAJ], 31 December 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 29/2019-Central Tax (Rate) [N10-MP8], 31 December 2019, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 33/2017-Central Tax (Rate) [N10-5ZM], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council"

Notification No. 34/2017-Central Tax (Rate) [N10-627], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 36/2017-Central Tax (Rate) [N10-68K], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 37/2017-Central Tax (Rate) [N10-6BN], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 39/2017-Central Tax (Rate) [N10-6YT], 18 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 41/2017-Central Tax (Rate) [N10-7EV], 14 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 43/2017-Central Tax (Rate) [N10-7J6], 14 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 5/2017-Central Tax [N10-08B], 19 June 2017, in force. The text contains "sub-section (3) of section 9 of the said Act".

Notification No. 14/2019-Central Tax [N10-FRQ], 7 March 2019, in force. The text contains "sub-section (1) of section 9 of the said Act".

Notification No. 14/2022-Central Tax [N10-WWS], 5 July 2022, in force. The text contains "sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017".

Notification No. 65/2017-Central Tax [N10-8F0], 15 November 2017, in force. The text contains "section 9 of the said Act".

Notification No. 02/2022-Central Tax (Rate) [N10-WDY], 31 March 2022, in force. The text contains "section 9 of the Central Goods and Services Tax Act, 2017".

Notification No. 03/2019-Central Tax (Rate) [N10-FYV], 29 March 2019, in force. The text contains "section 9 of the Central Goods and Services Tax Act, 2017".

Notification No. 05/2021-Central Tax (Rate) [N10-T0W], 14 June 2021, in force. The text contains "section 9 of the said Act".

Notification No. 8/2017-Central Tax (Rate) [N10-24V], 28 June 2017, in force. The text contains "sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017".

Notification No. 9/2017-Central Tax (Rate) [N10-283], 28 June 2017, in force. The text contains "sub-section (4) of section 9 of the said Act".

Notification No. 10/2025-Central Tax (Rate) [N11-5TP], 17 September 2025, in force. The text contains "section 9 of the Central Goods and Services Tax Act, 2017".

Notification No. 12/2017-Central Tax (Rate) [N10-0W6], 28 June 2017, in force. The text contains "sub-section (1) of section 9 of the said Act".

Notification No. 12/2021-Central Tax (Rate) [N10-TNK], 30 September 2021, in force. The text contains "section 9 of the said Act".

Notification No. 16/2021-Central Tax (Rate) [N10-VD2], 18 November 2021, in force. The text contains "sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017".

Notification No. 19/2019-Central Tax (Rate) [N10-JHY], 30 September 2019, in force. The text contains "section 9 of the said Act".

Notification No. 21/2018-Central Tax (Rate) [N10-C54], 26 July 2018, in force. The text contains "section 9 of the said Act".

Notification No. 26/2018-Central Tax (Rate) [N10-E14], 31 December 2018, in force. The text contains "section 9 of the Central Goods and Services Tax Act, 2017".

Notification No. 40/2017-Central Tax (Rate) [N10-74F], 23 October 2017, in force. The text contains "section 9 of the said Act".

Notification No. 45/2017-Central Tax (Rate) [N10-7RJ], 14 November 2017, in force. The text contains "section 9 of the said Act".