This corrigendum corrects certain descriptions and entries of handicraft goods mentioned in Notification No. 32/2017–Central Tax. The correction is clarificatory in nature and does not alter the substantive exemption from registration granted to handicraft suppliers.
This corrigendum corrects certain descriptions and entries of handicraft goods mentioned in Notification No. 32/2017–Central Tax. The correction is clarificatory in nature and does not alter the substantive exemption from registration granted to handicraft suppliers.
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
This corrigendum corrects the reference from “paragraph 5” to “paragraphs 3.20 and 3.21” of the Foreign Trade Policy. The correction is technical and does not affect the substantive conditions for furnishing LUT
This corrigendum corrects the reference from “paragraph 5” to “paragraphs 3.20 and 3.21” of the Foreign Trade Policy. The correction is technical and does not affect the substantive conditions for furnishing LUT
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
This notification specifies the eligibility, conditions and safeguards for exporters to furnish LUT in lieu of bond for making zero-rated supplies without payment of IGST. It applies to status holders and eligible exporters meeting foreign remittance criteria. Issued under rule 96A(5), it simplifies export compliance.
This notification specifies the eligibility, conditions and safeguards for exporters to furnish LUT in lieu of bond for making zero-rated supplies without payment of IGST. It applies to status holders and eligible exporters meeting foreign remittance criteria. Issued under rule 96A(5), it simplifies export compliance.
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.Amendment:This notification amends notification No. 3/2017
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.Amendment:This notification amends notification No. 3/2017
