This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 2/2017–Central Tax (Rate) by revising exemption entries relating to vegetables, printed music and goods supplied by way of public auction of gifts received by constitutional authorities and public servants. The changes rationalise exemption coverage and align exemptions with public interest objectives.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by revising exemption entries relating to vegetables, printed music and goods supplied by way of public auction of gifts received by constitutional authorities and public servants. The changes rationalise exemption coverage and align exemptions with public interest objectives.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
Issued under section 5(1) of the CGST Act, this notification amends Notification No. 2/2017. It authorises specified central tax officers to exercise powers under sections 73, 74, 75 and 76 across the entire territorial jurisdiction of corresponding officers, as assigned by the Board. The amendment strengthens administrative and enforcement coordination.
Issued under section 5(1) of the CGST Act, this notification amends Notification No. 2/2017. It authorises specified central tax officers to exercise powers under sections 73, 74, 75 and 76 across the entire territorial jurisdiction of corresponding officers, as assigned by the Board. The amendment strengthens administrative and enforcement coordination.
This notification, issued under section 168 read with rule 45(3), extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to December 2018 up to 31 March 2019. The extension eases job-work related compliance.
This notification, issued under section 168 read with rule 45(3), extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to December 2018 up to 31 March 2019. The extension eases job-work related compliance.
Issued under section 128 of the CGST Act, this notification amends Notification No. 73/2017. It waives late fee for delayed furnishing of FORM GSTR-4 for the quarters July 2017 to September 2018, if the return is filed between 22 December 2018 and 31 March 2019. The relief benefits composition scheme taxpayers.Amendment:This notification amends notification No. 73/2017
Issued under section 128 of the CGST Act, this notification amends Notification No. 73/2017. It waives late fee for delayed furnishing of FORM GSTR-4 for the quarters July 2017 to September 2018, if the return is filed between 22 December 2018 and 31 March 2019. The relief benefits composition scheme taxpayers.Amendment:This notification amends notification No. 73/2017
