This notification carries out large-scale substitution, insertion and omission of entries across 2.5%, 6%, 9% and 14% schedules. It revises classifications for agricultural produce, oils, ores, machinery, electronics, aircraft, lighting, and tobacco/nicotine products. New entries are inserted for additive manufacturing machines, flat panel display modules and inhalation tobacco products. The changes comprehensively update GST rate schedules.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification carries out large-scale substitution, insertion and omission of entries across 2.5%, 6%, 9% and 14% schedules. It revises classifications for agricultural produce, oils, ores, machinery, electronics, aircraft, lighting, and tobacco/nicotine products. New entries are inserted for additive manufacturing machines, flat panel display modules and inhalation tobacco products. The changes comprehensively update GST rate schedules.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification substitutes tariff headings and descriptions for fish, vegetables, fresh nuts and provisionally preserved vegetables. It inserts S. No. 97A granting exemption to tender coconut water other than pre-packaged and labelled. Certain obsolete entries are omitted to rationalise the exemption list for food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The notification substitutes tariff headings and descriptions for fish, vegetables, fresh nuts and provisionally preserved vegetables. It inserts S. No. 97A granting exemption to tender coconut water other than pre-packaged and labelled. Certain obsolete entries are omitted to rationalise the exemption list for food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification substitutes tariff headings at S. Nos. 4 and 29 of Notification 21/2018 with “4414” and “7419 80” respectively. The amendment corrects classification errors to ensure accurate application of concessional GST rates on specified handicraft goods.Issued for earlier notification?Yes — amends Notification 21/2018–CT (Rate).
This notification substitutes tariff headings at S. Nos. 4 and 29 of Notification 21/2018 with “4414” and “7419 80” respectively. The amendment corrects classification errors to ensure accurate application of concessional GST rates on specified handicraft goods.Issued for earlier notification?Yes — amends Notification 21/2018–CT (Rate).
This notification appoints 1 January 2022 as the date from which selected provisions of the CGST (Eighth Amendment) Rules, 2021 come into force. These include Aadhaar authentication-linked provisions and refund-related amendments. It operationalises earlier notified rule changes.
This notification appoints 1 January 2022 as the date from which selected provisions of the CGST (Eighth Amendment) Rules, 2021 come into force. These include Aadhaar authentication-linked provisions and refund-related amendments. It operationalises earlier notified rule changes.
This notification appoints 1 January 2022 as the date on which Sections 108, 109 and 113 to 122 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law including changes in adjudication, appeals and procedural aspects. It formally brings the legislative amendments into operation
This notification appoints 1 January 2022 as the date on which Sections 108, 109 and 113 to 122 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law including changes in adjudication, appeals and procedural aspects. It formally brings the legislative amendments into operation
The provisions relating to Aadhaar authentication and related procedural rules are brought into force. Sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 are notified. The notification specifies the effective date for operationalising these provisions.Effective Date:1 January 2022Previous Notification:Notification No. 35/2021 – Central Tax dated 24.09.2021
The provisions relating to Aadhaar authentication and related procedural rules are brought into force. Sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 are notified. The notification specifies the effective date for operationalising these provisions.Effective Date:1 January 2022Previous Notification:Notification No. 35/2021 – Central Tax dated 24.09.2021
The notification allows landowner-promoters to utilise ITC charged by developer-promoters for payment of tax on apartments supplied by them. It also inserts a new concessional entry for maintenance, repair or overhaul services of ships and vessels taxable at 2.5% CGST. These changes provide clarity and relief to real estate and maritime sectors.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
The notification allows landowner-promoters to utilise ITC charged by developer-promoters for payment of tax on apartments supplied by them. It also inserts a new concessional entry for maintenance, repair or overhaul services of ships and vessels taxable at 2.5% CGST. These changes provide clarity and relief to real estate and maritime sectors.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification extends the time limit for recovery under Rule 137 from four to five years. It also amends FORM GST DRC-03 to incorporate voluntary payments arising from DRC-01A, scrutiny and ITC mismatch cases. The changes strengthen recovery and self-compliance mechanisms.Amendment:This notification amends notification No. 3/2017
This notification extends the time limit for recovery under Rule 137 from four to five years. It also amends FORM GST DRC-03 to incorporate voluntary payments arising from DRC-01A, scrutiny and ITC mismatch cases. The changes strengthen recovery and self-compliance mechanisms.Amendment:This notification amends notification No. 3/2017
The retention period of records under rule 137 is extended from four years to five years. FORM GST DRC-03 is amended to include additional reasons such as scrutiny and tax ascertained through DRC-01A. The format of payment details in the form is also revised.Effective Date:1 December 2021 (rule 137 effective from 30 November 2021)
The retention period of records under rule 137 is extended from four years to five years. FORM GST DRC-03 is amended to include additional reasons such as scrutiny and tax ascertained through DRC-01A. The format of payment details in the form is also revised.Effective Date:1 December 2021 (rule 137 effective from 30 November 2021)
This notification omits numerous concessional entries, inserts detailed textile and apparel headings, and rationalises rates on fabrics, yarns, made-ups and footwear. It also introduces revised entries for footwear below ₹1,000 and omits certain 9% Schedule entries. The changes significantly altered GST structure for the textile sector.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification omits numerous concessional entries, inserts detailed textile and apparel headings, and rationalises rates on fabrics, yarns, made-ups and footwear. It also introduces revised entries for footwear below ₹1,000 and omits certain 9% Schedule entries. The changes significantly altered GST structure for the textile sector.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
