Section 16, Central Goods and Services Tax Act, 2017 [S10-6GZ]
As at 6 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
Made under Section 16, Central Goods and Services Tax Act, 2017, or naming it (56)
Notification No. 2/2019-Central Tax (Rate) [N10-FSN], 7 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9, sub- section (1) of section 11, sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do"
Notification No. 02/2021-Central Tax (Rate) [N10-SPS], 2 June 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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. 03/2019-Central Tax (Rate) [N10-FYV], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do"
Notification No. 03/2022-Central Tax (Rate) [N10-X6C], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub- section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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. 04/2021-Central Tax (Rate) [N10-SXF], 14 June 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do"
Notification No. 05/2023-Central Tax (Rate) [N10-ZDJ], 9 May 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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. 06/2021-Central Tax (Rate) [N10-TR9], 30 September 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub- section (1) of section 16 and section 148 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. 06/2023-Central Tax (Rate) [N11-05S], 26 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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. 07/2024-Central Tax (Rate) [N11-3Z4], 8 October 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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. 9/2019-Central Tax (Rate) [N10-GGM], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9, sub- section (1) of section 11, sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do"
Notification No. 10/2019-Central Tax (Rate) [N10-GV2], 10 May 2019, in force. Recital: "In exercise of the powers conferred by sub-sections (1), (3)and (4) of section 9, sub-section (1) of section 11,sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do"
Notification No. 12/2023-Central Tax (Rate) [N11-1HG], 19 October 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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. 15/2021-Central Tax (Rate) [N10-VAC], 18 November 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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. 15/2025-Central Tax (Rate) [N11-6BX], 17 September 2025, in force. Recital: "In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 9, sub-sections (1) and (3) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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. 18/2019-Central Tax (Rate) [N10-JE5], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do"
Notification No. 20/2019-Central Tax (Rate) [N10-JNP], 30 September 2019, in force. Recital: "In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do"
Notification No. 22/2021-Central Tax (Rate) [N10-W4C], 31 December 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/2021 – 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. 807(E), dated the 18 th November, 2021"
Circular No. 178/10/2022-GST [C10-63Q], 3 August 2022, in force. The text contains "section 16 of the said Act".
Circular No. 183/15/2022-GST [C10-681], 27 December 2022, in force. The text contains "Section 16 of the Central Goods and Services Tax Act, 2017".
Circular No. 237/31/2024-GST [C10-7ZE], 15 October 2024, in force. The text contains "sub-section (4) of section 16 of the said Act".
Circular No. 241/35/2024-GST [C10-844], 31 December 2024, in force. The text contains "section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 11/2020-Central Tax [N10-N7B], 21 March 2020, in force. The text contains "sub-section (4) of section 16 of the said Act".
Notification No. 22/2024-CENTRAL TAX [N11-3QM], 8 October 2024, in force. The text contains "sub-section (6) of section 16 of the said Act".
Notification No. 1/2018-Central Tax (Rate) [N10-96P], 25 January 2018, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 02/2022-Central Tax (Rate) [N10-WDY], 31 March 2022, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2022-Central Tax (Rate) [N10-WYX], 13 July 2022, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 11/2017-Central Tax (Rate) [N10-0RE], 28 June 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 13/2018-Central Tax (Rate) [N10-BD8], 26 July 2018, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 20/2017-Central Tax (Rate) [N10-43D], 22 August 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 24/2017-Central Tax (Rate) [N10-4WP], 21 September 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 27/2018-Central Tax (Rate) [N10-E4E], 31 December 2018, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 31/2017-Central Tax (Rate) [N10-5TY], 13 October 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 46/2017-Central Tax (Rate) [N10-7VM], 14 November 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 1/2018-Integrated Tax (Rate) [N10-98A], 25 January 2018, in force. The text contains "section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 02/2022-Integrated Tax (Rate) [N10-WER], 31 March 2022, in force. The text contains "section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 8/2017-Integrated Tax (Rate) [N10-25S], 28 June 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2022-Integrated Tax (Rate) [N10-WZZ], 13 July 2022, in force. The text contains "section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 14/2018-Integrated Tax (Rate) [N10-BGQ], 26 July 2018, in force. The text contains "section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 20/2017-Integrated Tax (Rate) [N10-443], 22 August 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 24/2017-Integrated Tax (Rate) [N10-4XM], 21 September 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 28/2018-Integrated Tax (Rate) [N10-E8P], 31 December 2018, in force. The text contains "section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 39/2017-Integrated Tax (Rate) [N10-6K0], 13 October 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 48/2017-Integrated Tax (Rate) [N10-81W], 14 November 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 1/2018-Union Territory Tax (Rate) [N10-998], 25 January 2018, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 2/2019-Union Territory Tax (Rate) [N10-FVH], 7 March 2019, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 02/2022-Union Territory Tax (Rate) [N10-WG1], 31 March 2022, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 9/2019-Union Territory Tax (Rate) [N10-GHP], 29 March 2019, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2022-Union Territory Tax (Rate) [N10-X00], 13 July 2022, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 11/2017-Union Territory Tax (Rate) [N10-0TA], 28 June 2017, in force. The text contains "section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 13/2018-Union Territory Tax (Rate) [N10-BEE], 26 July 2018, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 18/2019-Union Territory Tax (Rate) [N10-JGW], 30 September 2019, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 20/2017-Union Territory Tax (Rate) [N10-451], 22 August 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 24/2017-Union Territory Tax (Rate) [N10-4YJ], 21 September 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 27/2018-Union Territory Tax (Rate) [N10-E6A], 31 December 2018, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 31/2017-Union Territory Tax (Rate) [N10-5VW], 13 October 2017, in force. The text contains "sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017".
Notification No. 46/2017-Union Territory Tax (Rate) [N10-7XR], 14 November 2017, in force. The text contains "section 16 of the Central Goods and Services Tax Act, 2017".