A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits the earlier concessional entry under Schedule II and substitutes a new entry under Schedule IV (14%) for “Lottery”, making all lotteries taxable at a uniform rate. The change removes differential taxation between state-run and private lotteries. It was issued on the recommendation of the GST Council to simplify and rationalise GST on lottery.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits the earlier concessional entry under Schedule II and substitutes a new entry under Schedule IV (14%) for “Lottery”, making all lotteries taxable at a uniform rate. The change removes differential taxation between state-run and private lotteries. It was issued on the recommendation of the GST Council to simplify and rationalise GST on lottery.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification substitutes S. No. 15 to provide that RCM shall apply on renting of motor vehicles designed to carry passengers where fuel cost is included and the supplier does not charge GST at 6%. The liability to pay tax is shifted to the body corporate recipient in such cases.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification substitutes S. No. 15 to provide that RCM shall apply on renting of motor vehicles designed to carry passengers where fuel cost is included and the supplier does not charge GST at 6%. The liability to pay tax is shifted to the body corporate recipient in such cases.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification reduces the permissible upfront amount from 50% to 20% for exemption on long-term lease of industrial or financial business plots. It also introduces detailed monitoring and recovery conditions in case of violation of land-use terms. The amendment tightens compliance while continuing the exemption.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification reduces the permissible upfront amount from 50% to 20% for exemption on long-term lease of industrial or financial business plots. It also introduces detailed monitoring and recovery conditions in case of violation of land-use terms. The amendment tightens compliance while continuing the exemption.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification omits certain entries from the 6% schedule and inserts new entries under the 9% schedule for woven and non-woven bags and sacks of polypropylene or polyethylene and flexible intermediate bulk containers (FIBC). The amendment rationalises GST rates applicable to packaging materials.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits certain entries from the 6% schedule and inserts new entries under the 9% schedule for woven and non-woven bags and sacks of polypropylene or polyethylene and flexible intermediate bulk containers (FIBC). The amendment rationalises GST rates applicable to packaging materials.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
An explanation is inserted under S. No. 26 of Notification 11/2017 clarifying that “bus body building” includes building of body on chassis of any vehicle falling under Chapter 87. This clarification resolves classification disputes and ensures uniform GST treatment of such job work services.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
An explanation is inserted under S. No. 26 of Notification 11/2017 clarifying that “bus body building” includes building of body on chassis of any vehicle falling under Chapter 87. This clarification resolves classification disputes and ensures uniform GST treatment of such job work services.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.Issued for earlier notification?No — this is a standalone notification issued under Section 7(2).
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.Issued for earlier notification?No — this is a standalone notification issued under Section 7(2).
This notification substitutes the description of goods at S. No. 2 to specifically cover cement falling under Chapter Heading 2523. The amendment ensures clarity and uniformity in the application of RCM on cement supplied by unregistered persons to registered persons.Issued for earlier notification?Yes — amends Notification No. 07/2019–Central Tax (Rate).
This notification substitutes the description of goods at S. No. 2 to specifically cover cement falling under Chapter Heading 2523. The amendment ensures clarity and uniformity in the application of RCM on cement supplied by unregistered persons to registered persons.Issued for earlier notification?Yes — amends Notification No. 07/2019–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).
