27/2019-Central Tax (Rate) — Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

About This Rate notification

27/2019-Central Tax (Rate) is an official GST rate notification issued by CBIC on 30 December 2019. The full title of this instrument is: Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting..

Legal Basis

GST rate 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 (27/2019-Central Tax (Rate)) to cite this instrument in legal filings, audits, or compliance documents.
• The effective date of this notification is 30 December 2019 — 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. 27/2019-Central Tax (Rate) falls in this framework as a rate notification issued under the authority of CBIC.

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