This notification inserts an Explanation in Notification No. 11/2017–Central Tax (Rate) clarifying that the term “business” does not include activities undertaken by the Central Government, State Government or local authorities when acting as public authorities. The clarification avoids unintended taxation of sovereign functions.Issued for earlier notification?Yes — issued to clarify Notification No. 11/2017–Central Tax (Rate).
This notification inserts an Explanation in Notification No. 11/2017–Central Tax (Rate) clarifying that the term “business” does not include activities undertaken by the Central Government, State Government or local authorities when acting as public authorities. The clarification avoids unintended taxation of sovereign functions.Issued for earlier notification?Yes — issued to clarify Notification No. 11/2017–Central Tax (Rate).
Summary:This notification amends Notification No. 14/2017–Central Tax (Rate) to clarify that activities undertaken in relation to functions entrusted to a Municipality under Article 243W of the Constitution are neither a supply of goods nor a supply of services. The scope is also extended to Union Territories.Issued for earlier notification?Yes — amends Notification No. 14/2017–Central Tax (Rate).
Summary:This notification amends Notification No. 14/2017–Central Tax (Rate) to clarify that activities undertaken in relation to functions entrusted to a Municipality under Article 243W of the Constitution are neither a supply of goods nor a supply of services. The scope is also extended to Union Territories.Issued for earlier notification?Yes — amends Notification No. 14/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services provided by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge mechanism. The liability to pay GST is shifted to the recipient financial institutions.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services provided by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge mechanism. The liability to pay GST is shifted to the recipient financial institutions.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting new exemptions for services such as old age homes, electricity distribution to farmers, warehousing of minor forest produce, FSSAI testing services and certain government guarantees. It also clarifies treatment of educational boards and revises timelines for specified exemptions.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting new exemptions for services such as old age homes, electricity distribution to farmers, warehousing of minor forest produce, FSSAI testing services and certain government guarantees. It also clarifies treatment of educational boards and revises timelines for specified exemptions.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 restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.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 restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
Substitutes references to Directorate General of Safeguards with Directorate General of Anti-Profiteering in multiple rules. Aligns anti-profiteering enforcement structure with revised institutional framework. Amendment is given retrospective effect.Effective Date: 12 June 2018
Substitutes references to Directorate General of Safeguards with Directorate General of Anti-Profiteering in multiple rules. Aligns anti-profiteering enforcement structure with revised institutional framework. Amendment is given retrospective effect.Effective Date: 12 June 2018
Issued as the CGST (Seventh Amendment) Rules, 2018, this notification replaces references to “Directorate General of Safeguards” with “Directorate General of Anti-Profiteering” in rules 125 to 133. The substitution aligns the rules with the anti-profiteering framework under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Seventh Amendment) Rules, 2018, this notification replaces references to “Directorate General of Safeguards” with “Directorate General of Anti-Profiteering” in rules 125 to 133. The substitution aligns the rules with the anti-profiteering framework under GST.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption period is extended from 30 June 2018 to 30 September 2018, providing continued relief to registered persons.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption period is extended from 30 June 2018 to 30 September 2018, providing continued relief to registered persons.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
Introduces provision for obtaining a unique common enrolment number for transporters registered in multiple States. Extends the time limit for recording final e-way bill inspection reports. Inserts FORM GST ENR-02 for transporter enrolment.Effective Date: 19 June 2018
Introduces provision for obtaining a unique common enrolment number for transporters registered in multiple States. Extends the time limit for recording final e-way bill inspection reports. Inserts FORM GST ENR-02 for transporter enrolment.Effective Date: 19 June 2018
Issued as the CGST (Sixth Amendment) Rules, 2018, this notification introduces a unique common enrolment number (FORM GST ENR-02) for transporters registered in multiple States under the same PAN. It also allows extension of time for recording vehicle inspection reports (FORM EWB-03) and expands recovery provisions to cover sections 129 and 130. The amendment strengthens e-way bill compliance and recovery mechanisms.
Issued as the CGST (Sixth Amendment) Rules, 2018, this notification introduces a unique common enrolment number (FORM GST ENR-02) for transporters registered in multiple States under the same PAN. It also allows extension of time for recording vehicle inspection reports (FORM EWB-03) and expands recovery provisions to cover sections 129 and 130. The amendment strengthens e-way bill compliance and recovery mechanisms.
