This notification makes wide-ranging changes across multiple GST schedules by inserting, omitting and substituting entries relating to marine fuel, wet grinders, railway rolling stock, woven and non-woven bags, caffeinated beverages, motor vehicles for persons with disabilities, and precious stones. The amendments implement recommendations of the 37th GST Council meeting.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification makes wide-ranging changes across multiple GST schedules by inserting, omitting and substituting entries relating to marine fuel, wet grinders, railway rolling stock, woven and non-woven bags, caffeinated beverages, motor vehicles for persons with disabilities, and precious stones. The amendments implement recommendations of the 37th GST Council meeting.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification inserts new entries in Notification No. 02/2017 to exempt dried tamarind and eco-friendly plates and cups made from leaves, flowers or bark of plants. The amendment promotes traditional and biodegradable products.Issued for earlier notification?Yes — amends Notification No. 02/2017–Central Tax (Rate).
This notification inserts new entries in Notification No. 02/2017 to exempt dried tamarind and eco-friendly plates and cups made from leaves, flowers or bark of plants. The amendment promotes traditional and biodegradable products.Issued for earlier notification?Yes — amends Notification No. 02/2017–Central Tax (Rate).
The notification amends Notification No. 03/2017 to extend concessional GST treatment to goods supplied for petroleum operations or coal bed methane operations under HELP or OALP contracts. It also provides an option for payment of tax at 9% on disposal of non-serviceable goods after mutilation.Issued for earlier notification?Yes — amends Notification No. 03/2017–Central Tax (Rate).
The notification amends Notification No. 03/2017 to extend concessional GST treatment to goods supplied for petroleum operations or coal bed methane operations under HELP or OALP contracts. It also provides an option for payment of tax at 9% on disposal of non-serviceable goods after mutilation.Issued for earlier notification?Yes — amends Notification No. 03/2017–Central Tax (Rate).
This notification amends Notification No. 26/2018 by substituting the word “gold” with “gold, silver or platinum”, thereby extending exemption on supply of silver and platinum by nominated agencies to registered persons. The scope of exemption is accordingly widened.Issued for earlier notification?Yes — amends Notification No. 26/2018–Central Tax (Rate).
This notification amends Notification No. 26/2018 by substituting the word “gold” with “gold, silver or platinum”, thereby extending exemption on supply of silver and platinum by nominated agencies to registered persons. The scope of exemption is accordingly widened.Issued for earlier notification?Yes — amends Notification No. 26/2018–Central Tax (Rate).
This notification inserts aerated water under tariff item 2202 10 10 in the Annexure to Notification No. 02/2019, thereby excluding manufacturers of aerated waters from eligibility under the Composition Scheme. The amendment prevents misuse of the scheme for such goods.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
This notification inserts aerated water under tariff item 2202 10 10 in the Annexure to Notification No. 02/2019, thereby excluding manufacturers of aerated waters from eligibility under the Composition Scheme. The amendment prevents misuse of the scheme for such goods.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
Summary:This notification grants full CGST exemption on goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agricultural and environmental projects, subject to certification by the Ministry of Agriculture. The exemption supports international development initiatives.Issued for earlier notification?No — issued as a standalone exemption notification.
Summary:This notification grants full CGST exemption on goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agricultural and environmental projects, subject to certification by the Ministry of Agriculture. The exemption supports international development initiatives.Issued for earlier notification?No — issued as a standalone exemption notification.
This notification substantially revises GST rates on hotel accommodation, restaurant services and outdoor catering by introducing new slabs linked to declared tariff and specified premises. It prescribes mandatory concessional rates subject to non-availment of ITC for certain services and clarifies scope through detailed explanations. It also amends rates for leasing, transport, professional services and job work including diamonds and bus body building.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification substantially revises GST rates on hotel accommodation, restaurant services and outdoor catering by introducing new slabs linked to declared tariff and specified premises. It prescribes mandatory concessional rates subject to non-availment of ITC for certain services and clarifies scope through detailed explanations. It also amends rates for leasing, transport, professional services and job work including diamonds and bus body building.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification inserts new exemptions for services provided by and to FIFA in relation to the FIFA U-17 Women’s World Cup 2020 and storage/warehousing of agricultural produce. It also modifies turnover thresholds linked to registration-based exemptions and extends time limits in certain exemption entries. The changes were made based on GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification inserts new exemptions for services provided by and to FIFA in relation to the FIFA U-17 Women’s World Cup 2020 and storage/warehousing of agricultural produce. It also modifies turnover thresholds linked to registration-based exemptions and extends time limits in certain exemption entries. The changes were made based on GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
An explanation is inserted in Notification No. 4/2018 to clarify that the exemption provided therein shall not apply to development rights supplied on or after 01 April 2019. This removes ambiguity regarding the period of applicability of the exemption for real estate development rights.Issued for earlier notification?Yes — amends Notification No. 4/2018–Central Tax (Rate).
An explanation is inserted in Notification No. 4/2018 to clarify that the exemption provided therein shall not apply to development rights supplied on or after 01 April 2019. This removes ambiguity regarding the period of applicability of the exemption for real estate development rights.Issued for earlier notification?Yes — amends Notification No. 4/2018–Central Tax (Rate).
