This notification introduces GST on ropeway passenger and goods transport, revises GTA taxation options, inserts GST on hospital rooms exceeding ₹5,000 per day (non-ICU), and adds exemption-related clarifications. It also updates definitions of clinical establishment, healthcare services, print media, and GTA, and introduces Annexure V for exercising GTA option. These wide-ranging changes significantly restructure service taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification introduces GST on ropeway passenger and goods transport, revises GTA taxation options, inserts GST on hospital rooms exceeding ₹5,000 per day (non-ICU), and adds exemption-related clarifications. It also updates definitions of clinical establishment, healthcare services, print media, and GTA, and introduces Annexure V for exercising GTA option. These wide-ranging changes significantly restructure service taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification withdraws exemptions for high-value hospital room rent, residential dwelling rented to registered persons, and several postal, aviation, training and tour operator services. It also inserts a new partial exemption for tour operator services partly performed outside India. Numerous obsolete exemption entries are omitted to rationalise the exemption structure.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification withdraws exemptions for high-value hospital room rent, residential dwelling rented to registered persons, and several postal, aviation, training and tour operator services. It also inserts a new partial exemption for tour operator services partly performed outside India. Numerous obsolete exemption entries are omitted to rationalise the exemption structure.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification inserts S. No. 5AA, making renting of residential dwelling to a registered person taxable under RCM. It also refines GTA-related provisions where suppliers opt for forward charge and introduces Annexure III for declaration purposes. This marked a major shift in GST treatment of residential renting.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification inserts S. No. 5AA, making renting of residential dwelling to a registered person taxable under RCM. It also refines GTA-related provisions where suppliers opt for forward charge and introduces Annexure III for declaration purposes. This marked a major shift in GST treatment of residential renting.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification substitutes multiple entries to clarify that exemptions apply only to goods “other than pre-packaged and labelled.” It aligns exemption provisions for jaggery, curd, cereals, flour, pulses, and similar food items with the new Legal Metrology-based definition. This ensured consistent tax treatment between packaged and loose food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification substitutes multiple entries to clarify that exemptions apply only to goods “other than pre-packaged and labelled.” It aligns exemption provisions for jaggery, curd, cereals, flour, pulses, and similar food items with the new Legal Metrology-based definition. This ensured consistent tax treatment between packaged and loose food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification substitutes the GST rate at S. No. 1 in Notification 03/2017 with 6% CGST. The amendment standardises the concessional rate applicable to specified goods covered under the notification. No other entries are modified.Issued for earlier notification?Yes — amends Notification 03/2017–CT (Rate).
This notification substitutes the GST rate at S. No. 1 in Notification 03/2017 with 6% CGST. The amendment standardises the concessional rate applicable to specified goods covered under the notification. No other entries are modified.Issued for earlier notification?Yes — amends Notification 03/2017–CT (Rate).
This notification restructures S. No. 1 as S. No. 1AA and inserts multiple new entries (1A to 1O). These include vegetable oils, coal, lignite, peat, and hydrogenated oils, making them eligible for refund of unutilised ITC under inverted duty structure. The amendment significantly broadens the scope of refund-eligible goods.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification restructures S. No. 1 as S. No. 1AA and inserts multiple new entries (1A to 1O). These include vegetable oils, coal, lignite, peat, and hydrogenated oils, making them eligible for refund of unutilised ITC under inverted duty structure. The amendment significantly broadens the scope of refund-eligible goods.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly ash aggregates and fly ash blocks. This clarification removes ambiguity regarding the scope of goods eligible for the concessional GST rate.Issued for earlier notification?Yes — amends Notification 02/2022–CT (Rate).
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly ash aggregates and fly ash blocks. This clarification removes ambiguity regarding the scope of goods eligible for the concessional GST rate.Issued for earlier notification?Yes — amends Notification 02/2022–CT (Rate).
This notification rescinds Notification 45/2017–CT (Rate) with effect from 18 July 2022. However, actions already taken or omitted under the rescinded notification remain protected. The rescission simplifies the GST rate framework by removing a redundant notification.Issued for earlier notification?Yes — rescinds Notification 45/2017–CT (Rate).
This notification rescinds Notification 45/2017–CT (Rate) with effect from 18 July 2022. However, actions already taken or omitted under the rescinded notification remain protected. The rescission simplifies the GST rate framework by removing a redundant notification.Issued for earlier notification?Yes — rescinds Notification 45/2017–CT (Rate).
This notification appoints 5 July 2022 as the date on which section 110(c) and section 111 of the Finance Act, 2022 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It operationalises the statutory changes
This notification appoints 5 July 2022 as the date on which section 110(c) and section 111 of the Finance Act, 2022 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It operationalises the statutory changes
