The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.
This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.
The notification revises entries relating to ethyl alcohol supplied for petrol blending, bran and residues (excluding animal feed), fruit pulp/juice-based drinks, and mathematical/geometry boxes. It also substitutes the 9% entry for denatured ethyl alcohol. These changes rationalise GST rates across food, alcohol, and stationery sectors.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification revises entries relating to ethyl alcohol supplied for petrol blending, bran and residues (excluding animal feed), fruit pulp/juice-based drinks, and mathematical/geometry boxes. It also substitutes the 9% entry for denatured ethyl alcohol. These changes rationalise GST rates across food, alcohol, and stationery sectors.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.Amendment:This notification amends notification No. 3/2017
This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.Amendment:This notification amends notification No. 3/2017
This notification specifies that Rule 8(4A) (biometric Aadhaar authentication) shall apply only in the State of Gujarat and shall not apply in other States and Union Territories. The measure allows phased implementation of biometric verification. It ensures controlled rollout based on administrative readiness.Amendment:Yes it has been amended through notification 54/2023, 31/2023, 5/2023,
This notification specifies that Rule 8(4A) (biometric Aadhaar authentication) shall apply only in the State of Gujarat and shall not apply in other States and Union Territories. The measure allows phased implementation of biometric verification. It ensures controlled rollout based on administrative readiness.Amendment:Yes it has been amended through notification 54/2023, 31/2023, 5/2023,
The due date for furnishing FORM GSTR-1 for November 2022 is extended to the 13th day of the succeeding month for registered persons located in specified districts of Tamil Nadu. This relief is granted due to natural calamities. It prevents levy of late fee for affected taxpayers.
The due date for furnishing FORM GSTR-1 for November 2022 is extended to the 13th day of the succeeding month for registered persons located in specified districts of Tamil Nadu. This relief is granted due to natural calamities. It prevents levy of late fee for affected taxpayers.
