This notification amends Notification No. 01/2017 to tax electrically operated vehicles and EV chargers/charging stations at 2.5% CGST. Corresponding omissions and clarifications are made in higher-rate schedules to avoid overlap. The amendment promotes adoption of electric mobility.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 01/2017 to tax electrically operated vehicles and EV chargers/charging stations at 2.5% CGST. Corresponding omissions and clarifications are made in higher-rate schedules to avoid overlap. The amendment promotes adoption of electric mobility.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
A new clause is inserted under S. No. 22 of Notification No. 12/2017 to exempt services of hiring of electrically operated vehicles meant to carry more than 12 passengers when supplied to a local authority. This exemption supports clean public transport initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
A new clause is inserted under S. No. 22 of Notification No. 12/2017 to exempt services of hiring of electrically operated vehicles meant to carry more than 12 passengers when supplied to a local authority. This exemption supports clean public transport initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification specifies retail outlets in departure areas of international airports making tax-free supply of goods to outgoing international tourists as a class of persons entitled to claim refund of CGST paid on inward supplies. The refund is subject to conditions prescribed under Rule 95A of the CGST Rules.Issued for earlier notification?No — issued independently under Section 55 of the CGST Act.
This notification specifies retail outlets in departure areas of international airports making tax-free supply of goods to outgoing international tourists as a class of persons entitled to claim refund of CGST paid on inward supplies. The refund is subject to conditions prescribed under Rule 95A of the CGST Rules.Issued for earlier notification?No — issued independently under Section 55 of the CGST Act.
This notification substitutes the date “10th” with “20th” in specified entries, thereby extending the last date for promoters to exercise the option to pay GST at the old rates of 12% / 8% with ITC for real estate projects. The extension provides additional time for compliance and decision-making by promoters.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification substitutes the date “10th” with “20th” in specified entries, thereby extending the last date for promoters to exercise the option to pay GST at the old rates of 12% / 8% with ITC for real estate projects. The extension provides additional time for compliance and decision-making by promoters.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This corrigendum corrects certain textual errors in Notification No. 03/2019, including substitution of the word “tax” with “central tax” and correction of the applicable tax rate figures in specified table entries. These corrections are clarificatory in nature and do not alter the substantive levy.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This corrigendum corrects certain textual errors in Notification No. 03/2019, including substitution of the word “tax” with “central tax” and correction of the applicable tax rate figures in specified table entries. These corrections are clarificatory in nature and do not alter the substantive levy.Issued for earlier notification:Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).
This notification inserts S. Nos. 5B and 5C, making promoters liable to pay GST under RCM on transfer of development rights, FSI (including additional FSI) and long-term lease of land (30 years or more). Definitions of apartment, promoter, project, REP and RREP are inserted for uniform application.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification inserts S. Nos. 5B and 5C, making promoters liable to pay GST under RCM on transfer of development rights, FSI (including additional FSI) and long-term lease of land (30 years or more). Definitions of apartment, promoter, project, REP and RREP are inserted for uniform application.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification makes promoters liable to pay GST under RCM on shortfall in procurement of goods/services from registered suppliers, cement, and capital goods purchased from unregistered persons. It ensures minimum procurement thresholds prescribed under Notification 11/2017 are met in real estate projects.Issued for earlier notification?No — standalone notification issued under Section 9(4).
This notification makes promoters liable to pay GST under RCM on shortfall in procurement of goods/services from registered suppliers, cement, and capital goods purchased from unregistered persons. It ensures minimum procurement thresholds prescribed under Notification 11/2017 are met in real estate projects.Issued for earlier notification?No — standalone notification issued under Section 9(4).
Summary:This notification mandates reversal of input tax credit on inputs, semi-finished goods, finished goods and capital goods where a registered person having availed ITC opts to pay tax under the composition scheme for real estate projects. Remaining ITC balance shall lapse after reversal.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
Summary:This notification mandates reversal of input tax credit on inputs, semi-finished goods, finished goods and capital goods where a registered person having availed ITC opts to pay tax under the composition scheme for real estate projects. Remaining ITC balance shall lapse after reversal.Issued for earlier notification?Yes — amends Notification No. 02/2019–Central Tax (Rate).
This notification overhauls the GST rate structure for construction of residential and commercial apartments, introducing new concessional rates for affordable residential housing and revising rates for other residential and commercial projects. It prescribes conditions such as mandatory procurement from registered persons, reverse charge on shortfall and cement purchases, ITC restrictions, valuation rules, and detailed definitions aligned with RERA. Transitional provisions and ITC reversal mechanisms are also laid down for ongoing projects.Issued for earlier notification:Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification overhauls the GST rate structure for construction of residential and commercial apartments, introducing new concessional rates for affordable residential housing and revising rates for other residential and commercial projects. It prescribes conditions such as mandatory procurement from registered persons, reverse charge on shortfall and cement purchases, ITC restrictions, valuation rules, and detailed definitions aligned with RERA. Transitional provisions and ITC reversal mechanisms are also laid down for ongoing projects.Issued for earlier notification:Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification inserts new exemption entries for transfer of development rights (TDR), Floor Space Index (FSI) and upfront amounts for long-term lease of land used for construction of residential apartments by promoters. The exemption is subject to reverse charge on unsold residential units at completion. Detailed valuation mechanisms and definitions aligned with RERA are introduced.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification inserts new exemption entries for transfer of development rights (TDR), Floor Space Index (FSI) and upfront amounts for long-term lease of land used for construction of residential apartments by promoters. The exemption is subject to reverse charge on unsold residential units at completion. Detailed valuation mechanisms and definitions aligned with RERA are introduced.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
