Section 54, Central Goods and Services Tax Act, 2017 [S10-7VD]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
Made under Section 54, Central Goods and Services Tax Act, 2017, or naming it (35)
Notification No. 13/2017-Central Tax [N10-0Z0], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 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 [N11-667], 17 September 2025, in force. Recital: "S.O.…. (E.) - In exercise of the powers conferred by sub-section (6) of section 54 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 [N10-5P6], 4 October 2017, in force. Recital: "In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification No. 16/2017- Central Tax, dated the 7th July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 848 (E), dated the 7th July, 2017 except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs"
Notification No. 5/2017-Central Tax (Rate) [N10-1S8], 28 June 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 09/2022-Central Tax (Rate) [N10-XTH], 13 July 2022, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 15/2017-Central Tax (Rate) [N10-16K], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 15/2023-Central Tax (Rate) [N11-1QW], 19 October 2023, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 54 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. 20/2018-Central Tax (Rate) [N10-C2A], 26 July 2018, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 20/2023-Central Tax (Rate) [N11-25H], 19 October 2023, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 29/2017-Central Tax (Rate) [N10-5BS], 22 September 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 44/2017-Central Tax (Rate) [N10-7N8], 14 November 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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-Integrated Tax (Rate) [N10-1VC], 28 June 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 09/2022-Integrated Tax (Rate) [N10-XVK], 13 July 2022, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 21/2018-Integrated Tax (Rate) [N10-C62], 26 July 2018, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 23/2023-Integrated Tax (Rate) [N11-2AF], 19 October 2023, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 29/2017-Integrated Tax (Rate) [N10-5CQ], 22 September 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 46/2017-Integrated Tax (Rate) [N10-7WT], 14 November 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 5/2017-Union Territory Tax (Rate) [N10-1W2], 28 June 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 09/2022-Union Territory Tax (Rate) [N10-XWX], 13 July 2022, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 15/2017-Union Territory Tax (Rate) [N10-17H], 28 June 2017, in force. Recital: "In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax, 2017 (14 of 2017), read with sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 15/2023-Union Territory Tax (Rate) [N11-1S0], 19 October 2023, in force. Recital: "In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax, 2017 (14 of 2017), read with sub-section (3) of section 54 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. 20/2018-Union Territory Tax (Rate) [N10-C46], 26 July 2018, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 20/2023-Union Territory Tax (Rate) [N11-27N], 19 October 2023, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 29/2017-Union Territory Tax (Rate) [N10-5DN], 22 September 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 44/2017-Union territory Tax (Rate) [N10-7QC], 14 November 2017, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council"
Notification No. 3/2019-Compensation Cess (Rate) [N10-K6H], 30 September 2019, in force. Recital: "In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-section (2) of Section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, the Central Government, on the recommendations of the Council"
Circular No. 56/30/2018-GST [C10-1ZP], 24 August 2018, in force. The text contains "section 54 of the Central Goods and Services Tax Act, 2017".
Notification No. 14/2021-Central Tax [N10-S1J], 1 May 2021, in force. The text contains "sub-section (7) of section 54 of the said Act".
Notification No. 20/2018-Central Tax [N10-AJQ], 28 March 2018, in force. The text contains "sub-section (2) of section 54 of the said Act".
Notification No. 21/2018-Central Tax [N10-AS1], 18 April 2018, in force. The text contains "sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017".
Notification No. 46/2020-Central Tax [N10-PKA], 9 June 2020, in force. The text contains "sub-section (7) of section 54 of the said Act".
Notification No. 6/2017-Integrated Tax [N10-1Y6], 28 June 2017, in force. The text contains "sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017".
Notification No. 12/2017-Integrated Tax (Rate) [N10-0X4], 28 June 2017, in force. The text contains "sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017".
Notification No. 18/2023-Integrated Tax (Rate) [N11-20V], 19 October 2023, in force. The text contains "sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2017-Union Territory Tax [N10-2B5], 30 June 2017, in force. The text contains "sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017".