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Exhaustive Analysis of GST Notifications issued by CBIC on 30.09.2021

To give effect to Recommendation of 45th GST Council meeting CBIC has issued 22 GST Rate Notifications on 30.09.2021. Notifications amends GST Rate on Services and Goods, Exempts certain services and Goods from GST, notified RCM applicability on supply of mentha oil by unregistered person to registered person and imposed Compensation Cess on Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice w.e.f October 01, 2021. Detailed Analysis is as follows:

Source Taxguru

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