This notification rescinds Notification No. 20/2018–Central Tax, which prescribed a special procedure under Section 148. The rescission takes effect immediately. However, actions taken or omitted before such rescission remain protected. This marks discontinuation of the earlier special compliance framework.
This notification rescinds Notification No. 20/2018–Central Tax, which prescribed a special procedure under Section 148. The rescission takes effect immediately. However, actions taken or omitted before such rescission remain protected. This marks discontinuation of the earlier special compliance framework.
This notification amends Notification No. 13/2020-CT to reduce the turnover threshold for mandatory e-invoicing from ₹20 crore to ₹10 crore. With effect from 1 October 2022, taxpayers exceeding this threshold are required to issue invoices through the Invoice Registration Portal (IRP). The measure expands the e-invoicing ecosystem.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020-CT to reduce the turnover threshold for mandatory e-invoicing from ₹20 crore to ₹10 crore. With effect from 1 October 2022, taxpayers exceeding this threshold are required to issue invoices through the Invoice Registration Portal (IRP). The measure expands the e-invoicing ecosystem.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 10/2019-CT issued under Section 23(2). It substitutes the description of goods at Serial No. 4 to “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. The amendment clarifies and updates the list of goods eligible for exemption from GST registration.Amendment:This notification amends notification No. 10/2019
This notification amends Notification No. 10/2019-CT issued under Section 23(2). It substitutes the description of goods at Serial No. 4 to “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. The amendment clarifies and updates the list of goods eligible for exemption from GST registration.Amendment:This notification amends notification No. 10/2019
This notification amends Notification No. 14/2019-CT issued under Section 10. The entry relating to certain goods is substituted with “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. It aligns the composition scheme provisions with exemption notifications to ensure uniform treatment of such goods.Amendment:This notification amends notification No. 14/2019
This notification amends Notification No. 14/2019-CT issued under Section 10. The entry relating to certain goods is substituted with “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. It aligns the composition scheme provisions with exemption notifications to ensure uniform treatment of such goods.Amendment:This notification amends notification No. 14/2019
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).
