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).
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 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).
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).
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).
Rules are amended to prescribe valuation of supply for online gaming and casino actionable claims based on the total amount paid or deposited by players. Provisions relating to registration, return filing, invoicing, and payment of tax are extended to persons supplying online money gaming from outside India. FORM GST REG-10 and FORM GSTR-5A are substituted to incorporate online money gaming supplies. Related changes are made in registration, payment, and return rules.Effective Date:1 October 2023Previous Notification:Notification No. 45/2023 – Central Tax dated 06.09.2023
Rules are amended to prescribe valuation of supply for online gaming and casino actionable claims based on the total amount paid or deposited by players. Provisions relating to registration, return filing, invoicing, and payment of tax are extended to persons supplying online money gaming from outside India. FORM GST REG-10 and FORM GSTR-5A are substituted to incorporate online money gaming supplies. Related changes are made in registration, payment, and return rules.Effective Date:1 October 2023Previous Notification:Notification No. 45/2023 – Central Tax dated 06.09.2023
The composition scheme under section 10 of the CGST Act is amended to exclude registered persons making supply of specified actionable claims. The exclusion applies to actionable claims as defined under the CGST Act. Such suppliers are not eligible for the composition levy from the specified date.Effective Date:1 October 2023Previous Notification:Notification No. 66/2017 – Central Tax dated 15.11.2017
The composition scheme under section 10 of the CGST Act is amended to exclude registered persons making supply of specified actionable claims. The exclusion applies to actionable claims as defined under the CGST Act. Such suppliers are not eligible for the composition levy from the specified date.Effective Date:1 October 2023Previous Notification:Notification No. 66/2017 – Central Tax dated 15.11.2017
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.These supplies are to be treated as specified categories for the purposes of valuation under the said provision.Effective Date:1 October 2023
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.These supplies are to be treated as specified categories for the purposes of valuation under the said provision.Effective Date:1 October 2023
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.Effective Date:1 October 2023
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.Effective Date:1 October 2023
This notification inserts a new entry 227A under Schedule IV (14%) covering specified actionable claims as defined in Section 2(102A) of the CGST Act, including betting, casinos, gambling, horse racing, lottery, and online money gaming. It also omits earlier entries 228 and 229. A new explanation clarifies that undefined terms shall take meanings from CGST/IGST/UTGST Acts.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification inserts a new entry 227A under Schedule IV (14%) covering specified actionable claims as defined in Section 2(102A) of the CGST Act, including betting, casinos, gambling, horse racing, lottery, and online money gaming. It also omits earlier entries 228 and 229. A new explanation clarifies that undefined terms shall take meanings from CGST/IGST/UTGST Acts.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
