This notification amends Notification No. 26/2018 by substituting the word “gold” with “gold, silver or platinum”, thereby extending exemption on supply of silver and platinum by nominated agencies to registered persons. The scope of exemption is accordingly widened.Issued for earlier notification?Yes — amends Notification No. 26/2018–Central Tax (Rate).
This notification amends Notification No. 26/2018 by substituting the word “gold” with “gold, silver or platinum”, thereby extending exemption on supply of silver and platinum by nominated agencies to registered persons. The scope of exemption is accordingly widened.Issued for earlier notification?Yes — amends Notification No. 26/2018–Central Tax (Rate).
This notification inserts aerated water under tariff item 2202 10 10 in the Annexure to Notification No. 02/2019, thereby excluding manufacturers of aerated waters from eligibility under the Composition Scheme. The amendment prevents misuse of the scheme for such goods.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
This notification inserts aerated water under tariff item 2202 10 10 in the Annexure to Notification No. 02/2019, thereby excluding manufacturers of aerated waters from eligibility under the Composition Scheme. The amendment prevents misuse of the scheme for such goods.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
Summary:This notification grants full CGST exemption on goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agricultural and environmental projects, subject to certification by the Ministry of Agriculture. The exemption supports international development initiatives.Issued for earlier notification?No — issued as a standalone exemption notification.
Summary:This notification grants full CGST exemption on goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agricultural and environmental projects, subject to certification by the Ministry of Agriculture. The exemption supports international development initiatives.Issued for earlier notification?No — issued as a standalone exemption notification.
This notification substantially revises GST rates on hotel accommodation, restaurant services and outdoor catering by introducing new slabs linked to declared tariff and specified premises. It prescribes mandatory concessional rates subject to non-availment of ITC for certain services and clarifies scope through detailed explanations. It also amends rates for leasing, transport, professional services and job work including diamonds and bus body building.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification substantially revises GST rates on hotel accommodation, restaurant services and outdoor catering by introducing new slabs linked to declared tariff and specified premises. It prescribes mandatory concessional rates subject to non-availment of ITC for certain services and clarifies scope through detailed explanations. It also amends rates for leasing, transport, professional services and job work including diamonds and bus body building.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification inserts new exemptions for services provided by and to FIFA in relation to the FIFA U-17 Women’s World Cup 2020 and storage/warehousing of agricultural produce. It also modifies turnover thresholds linked to registration-based exemptions and extends time limits in certain exemption entries. The changes were made based on GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification inserts new exemptions for services provided by and to FIFA in relation to the FIFA U-17 Women’s World Cup 2020 and storage/warehousing of agricultural produce. It also modifies turnover thresholds linked to registration-based exemptions and extends time limits in certain exemption entries. The changes were made based on GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.Issued for earlier notification?Yes — amends Notification No. 13/2017–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).
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).
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 corrigendum substitutes references to FORM GST ITC-03 with FORM GST DRC-03 in specified paragraphs of Notification No. 03/2019. The amendment ensures consistency with the correct statutory form for payment and reversal of tax liabilities.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This corrigendum substitutes references to FORM GST ITC-03 with FORM GST DRC-03 in specified paragraphs of Notification No. 03/2019. The amendment ensures consistency with the correct statutory form for payment and reversal of tax liabilities.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
