The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.Effective Date:17 November 2023Previous Notification:Notification No. 27/2022 – Central Tax dated 26.12.2022
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
Two new ITC restriction conditions are inserted for motor cab services under S. Nos. 8 and 10, limiting ITC of input services in the same line of business to 2.5%, illustrated through examples. Item (iv) under S. No. 34 is amended and item (v) is omitted. In the Classification Annexure, entries 696 and 698 are deleted. These changes rationalize cab-service taxation and streamline service classification.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Two new ITC restriction conditions are inserted for motor cab services under S. Nos. 8 and 10, limiting ITC of input services in the same line of business to 2.5%, illustrated through examples. Item (iv) under S. No. 34 is amended and item (v) is omitted. In the Classification Annexure, entries 696 and 698 are deleted. These changes rationalize cab-service taxation and streamline service classification.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
A new exemption entry 3B is inserted for services provided to a Governmental Authority relating to water supply, sanitation, public health, solid waste management, and slum improvement. Further, references to the Ministry of Railways (Indian Railways) are added across S. Nos. 6, 7, 8, and 9 wherever “Department of Posts” appears. These changes broaden public utility exemptions and update departmental references.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new exemption entry 3B is inserted for services provided to a Governmental Authority relating to water supply, sanitation, public health, solid waste management, and slum improvement. Further, references to the Ministry of Railways (Indian Railways) are added across S. Nos. 6, 7, 8, and 9 wherever “Department of Posts” appears. These changes broaden public utility exemptions and update departmental references.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification expands Government-related RCM coverage. Under S. No. 5, RCM now explicitly includes services where the Ministry of Railways (Indian Railways) is the supplier. Under S. No. 5A, the words “Services supplied by the Central Government” are amended to exclude the Ministry of Railways. These ensure accurate liability demarcation between normal tax and RCM for different central departments.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification expands Government-related RCM coverage. Under S. No. 5, RCM now explicitly includes services where the Ministry of Railways (Indian Railways) is the supplier. Under S. No. 5A, the words “Services supplied by the Central Government” are amended to exclude the Ministry of Railways. These ensure accurate liability demarcation between normal tax and RCM for different central departments.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
The notification substitutes the opening paragraph to clearly redefine the class of services eligible for refund restriction. It now specifically covers construction services intended for sale to a buyer, where the consideration includes the value of land, except where consideration is received after completion certificate or first occupation. This ensures clarity on the scope of restricted refund under Section 54(3).Issued for earlier notification?Yes — amends Notification 15/2017–CT (Rate).
The notification substitutes the opening paragraph to clearly redefine the class of services eligible for refund restriction. It now specifically covers construction services intended for sale to a buyer, where the consideration includes the value of land, except where consideration is received after completion certificate or first occupation. This ensures clarity on the scope of restricted refund under Section 54(3).Issued for earlier notification?Yes — amends Notification 15/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
A new entry 94A is inserted into the exemption Schedule, covering food preparations of millet flour (≥70% millets) that are not pre-packaged and labelled. This aligns with the government’s objective of reducing GST burden on basic millet-based foods and complements the changes made under Notification 17/2023.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A new entry 94A is inserted into the exemption Schedule, covering food preparations of millet flour (≥70% millets) that are not pre-packaged and labelled. This aligns with the government’s objective of reducing GST burden on basic millet-based foods and complements the changes made under Notification 17/2023.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
