1/2018 (Goods and Services Tax Compensation) — Notification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax.

About This Notification

1/2018 (Goods and Services Tax Compensation) is an official GST notification issued by CBIC on 14 November 2018. The full title of this instrument is: Notification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax..

Legal Basis

GST notifications are issued under the powers conferred by the Central Goods and Services Tax Act, 2017 (CGST Act), the Integrated Goods and Services Tax Act, 2017 (IGST Act), and corresponding state GST legislations. They are binding instruments that govern rate changes, procedural amendments, exemptions, and deadline extensions across India's unified indirect tax framework.

How to Use This Reference

• Use the Notification Number (1/2018 (Goods and Services Tax Compensation)) to cite this instrument in legal filings, audits, or compliance documents.
• The effective date of this notification is 14 November 2018 — verify applicability windows against your filing period.
• Cross-reference with related GST sections and case laws using the links in the sidebar.
• Refer to the CBIC official portal for the authoritative gazette text.

Context in India's GST Framework

India's GST regime, effective from 1 July 2017, relies on a hierarchy of legislative instruments: Acts → Rules → Notifications → Circulars → Orders. Notifications issued by CBIC carry the force of delegated legislation and directly modify rates or procedures. Circulars clarify the interpretation of existing law without changing it. 1/2018 (Goods and Services Tax Compensation) falls in this framework as a notification issued under the authority of CBIC.

Note: An AI-powered detailed summary with key changes and sectional impact analysis for this notification is being generated and will be published shortly.