Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
This notification replaces the explanation defining Nominated Agency, expanding its scope to include entities in Lists 13, 14, 15 of Customs Notification 45/2025. It aligns GST rules with updated customs facilitation measures for import and supply under nominated schemes. This ensures unified treatment across customs and GST for designated agencies.Issued for earlier notification?Yes — it amends Notification 26/2018–CT (Rate).
This notification replaces the explanation defining Nominated Agency, expanding its scope to include entities in Lists 13, 14, 15 of Customs Notification 45/2025. It aligns GST rules with updated customs facilitation measures for import and supply under nominated schemes. This ensures unified treatment across customs and GST for designated agencies.Issued for earlier notification?Yes — it amends Notification 26/2018–CT (Rate).
This corrigendum corrects errors such as replacement of certain words (“परिवहन के” changed to “परिवहन में”), corrections in numbering (e.g., “1.” replaced with “(b)”), and replacing terms such as “केंद्रीय कर” with “संघ राज्य कर” wherever needed. Corrections apply to CGST, IGST and UTGST versions of Notification 15/2025. These corrections ensure accurate interpretation and avoid misapplication.Issued for earlier notification?Yes — issued specifically to correct Notification 15/2025, dated 17 September 2025.
This corrigendum corrects errors such as replacement of certain words (“परिवहन के” changed to “परिवहन में”), corrections in numbering (e.g., “1.” replaced with “(b)”), and replacing terms such as “केंद्रीय कर” with “संघ राज्य कर” wherever needed. Corrections apply to CGST, IGST and UTGST versions of Notification 15/2025. These corrections ensure accurate interpretation and avoid misapplication.Issued for earlier notification?Yes — issued specifically to correct Notification 15/2025, dated 17 September 2025.
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
This notification fully supersedes Notification 02/2017 and introduces a new Schedule exempting a vast list of goods from central tax under Section 11. The Schedule spans agricultural produce, live animals, seeds, fresh foods, books, handicraft items, puja samagri, medicines (as per Annexure I), musical instruments (Annexure II) and various essential items. It also adds explanations for unit container, pre-packaged and labelled, and Government entity. The purpose is to update & consolidate GST exemption structure for goods.Issued for earlier notification?Yes — issued to supersede Notification 02/2017–CT (Rate).
This notification fully supersedes Notification 02/2017 and introduces a new Schedule exempting a vast list of goods from central tax under Section 11. The Schedule spans agricultural produce, live animals, seeds, fresh foods, books, handicraft items, puja samagri, medicines (as per Annexure I), musical instruments (Annexure II) and various essential items. It also adds explanations for unit container, pre-packaged and labelled, and Government entity. The purpose is to update & consolidate GST exemption structure for goods.Issued for earlier notification?Yes — issued to supersede Notification 02/2017–CT (Rate).
This notification amends entry S. No. 1 of the Table in Notification 3/2017–CT (Rate), substituting the earlier rate with a uniform rate of 9%. The modification reflects rationalization of GST rate structure for specified goods. Only a single targeted amendment is made without affecting the rest of the notification.Issued for earlier notification?Yes — amends Notification 3/2017–CT (Rate).
This notification amends entry S. No. 1 of the Table in Notification 3/2017–CT (Rate), substituting the earlier rate with a uniform rate of 9%. The modification reflects rationalization of GST rate structure for specified goods. Only a single targeted amendment is made without affecting the rest of the notification.Issued for earlier notification?Yes — amends Notification 3/2017–CT (Rate).
This notification substitutes the reference to “Schedule IV of Notification 1/2017–CT (Rate)” with “Schedule II or Schedule III of Notification 9/2025–CT (Rate)”. This ensures correct linkage of exemption conditions with the newly re-structured rate schedules issued in 2025. No substantive exemption change is made; only the schedule reference is updated for clarity and consistency.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification substitutes the reference to “Schedule IV of Notification 1/2017–CT (Rate)” with “Schedule II or Schedule III of Notification 9/2025–CT (Rate)”. This ensures correct linkage of exemption conditions with the newly re-structured rate schedules issued in 2025. No substantive exemption change is made; only the schedule reference is updated for clarity and consistency.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.Issued for earlier notification?Yes — replaces the Table under Notification 21/2018–CT (Rate).
This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.Issued for earlier notification?Yes — replaces the Table under Notification 21/2018–CT (Rate).
This notification fixes 6% CGST on fly ash bricks, fly ash blocks, building bricks, earthen/roofing tiles and similar items falling under Chapters 68 & 69. The Schedule clearly specifies tariff headings and product descriptions. Further, interpretation rules of the Customs Tariff Act apply for classification. This rate applies to all intra-State supply of these specified goods.Issued for earlier notification?No, it is an independent fresh notification prescribing rates; not an amendment of an earlier one.
This notification fixes 6% CGST on fly ash bricks, fly ash blocks, building bricks, earthen/roofing tiles and similar items falling under Chapters 68 & 69. The Schedule clearly specifies tariff headings and product descriptions. Further, interpretation rules of the Customs Tariff Act apply for classification. This rate applies to all intra-State supply of these specified goods.Issued for earlier notification?No, it is an independent fresh notification prescribing rates; not an amendment of an earlier one.
