This notification supersedes Notification 14/2021 and omits S. No. 225 from the 2.5% Schedule. It inserts S. No. 171A under the 6% Schedule prescribing GST on footwear with sale value not exceeding ₹1,000 per pair. The amendment rationalises GST on low-value footwear.Issued for earlier notification?Yes — supersedes Notification 14/2021 and amends Notification 01/2017–CT (Rate).
This notification supersedes Notification 14/2021 and omits S. No. 225 from the 2.5% Schedule. It inserts S. No. 171A under the 6% Schedule prescribing GST on footwear with sale value not exceeding ₹1,000 per pair. The amendment rationalises GST on low-value footwear.Issued for earlier notification?Yes — supersedes Notification 14/2021 and amends Notification 01/2017–CT (Rate).
Rule 36 is amended to restrict ITC strictly to invoices reflected in FORM GSTR-2B. Due date for annual return and reconciliation statement for FY 2020-21 is extended to 28 February 2022. New procedures are introduced for recovery, auction of goods, provisional attachment, and corresponding GST forms.Effective Date:29 December 2021 (major provisions effective from 1 January 2022)
Rule 36 is amended to restrict ITC strictly to invoices reflected in FORM GSTR-2B. Due date for annual return and reconciliation statement for FY 2020-21 is extended to 28 February 2022. New procedures are introduced for recovery, auction of goods, provisional attachment, and corresponding GST forms.Effective Date:29 December 2021 (major provisions effective from 1 January 2022)
This major amendment tightens ITC eligibility by linking credit strictly to GSTR-2B (Rule 36(4)). It introduces Rule 144A for auction of detained goods, amends Rules 142, 154, 159, and revises multiple DRC and APL forms. The notification significantly strengthens recovery, provisional attachment and appeal procedures.Amendment:This notification amends notification No. 3/2017.
This major amendment tightens ITC eligibility by linking credit strictly to GSTR-2B (Rule 36(4)). It introduces Rule 144A for auction of detained goods, amends Rules 142, 154, 159, and revises multiple DRC and APL forms. The notification significantly strengthens recovery, provisional attachment and appeal procedures.Amendment:This notification amends notification No. 3/2017.
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).
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 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 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
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
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.
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).
