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 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).
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Entries relating to specified serial numbers in Notification No. 02/2017–Central Tax are substituted.Jurisdictional areas of commissionerates in Rajasthan and Tamil Nadu are revised.Territorial jurisdiction is redefined for multiple districts and coastal areas.Effective Date of Notification:13 March 2025 Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017 (as last amended by Notification No. 27/2024 – Central Tax dated 25 November 2024)
Entries relating to specified serial numbers in Notification No. 02/2017–Central Tax are substituted.Jurisdictional areas of commissionerates in Rajasthan and Tamil Nadu are revised.Territorial jurisdiction is redefined for multiple districts and coastal areas.Effective Date of Notification:13 March 2025 Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017 (as last amended by Notification No. 27/2024 – Central Tax dated 25 November 2024)
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.09-2025Effective Date:11th February, 2025 (for Rules 2, 24, 27 and 32)1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)Previous Notification:Notification No. 12/2024 – Central Tax, dated 10th July, 2024.
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.09-2025Effective Date:11th February, 2025 (for Rules 2, 24, 27 and 32)1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)Previous Notification:Notification No. 12/2024 – Central Tax, dated 10th July, 2024.
Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.The waiver applies for financial years 2017-18 to 2022-23.The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.No refund of late fee already paid is allowed.Effective Date of Notification:23 January 2025
Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.The waiver applies for financial years 2017-18 to 2022-23.The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.No refund of late fee already paid is allowed.Effective Date of Notification:23 January 2025
A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.Effective Date of Notification:23 January 2025
A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.Effective Date of Notification:23 January 2025
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
