This notification prescribes a 3% CGST rate on first intra-State supplies of goods or services or both, made by registered persons whose aggregate turnover in the preceding financial year does not exceed ₹50 lakh. The scheme is optional and subject to conditions such as non-collection of tax from recipients, non-availment of ITC, restriction on inter-State supplies, and issuance of bill of supply. Certain goods such as ice-cream, pan masala and tobacco are excluded.

Issued for earlier notification:

No — issued as an independent concessional rate notification.