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 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 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 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 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).
