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).
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 prescribes a 3% CGST rate on first intra-State supplies of goods or services or both, made by registered persons whose aggregate turnover in the preceding financial year does not exceed ₹50 lakh. The scheme is optional and subject to conditions such as non-collection of tax from recipients, non-availment of ITC, restriction on inter-State supplies, and issuance of bill of supply. Certain goods such as ice-cream, pan masala and tobacco are excluded.Issued for earlier notification:No — issued as an independent concessional rate notification.
This notification prescribes a 3% CGST rate on first intra-State supplies of goods or services or both, made by registered persons whose aggregate turnover in the preceding financial year does not exceed ₹50 lakh. The scheme is optional and subject to conditions such as non-collection of tax from recipients, non-availment of ITC, restriction on inter-State supplies, and issuance of bill of supply. Certain goods such as ice-cream, pan masala and tobacco are excluded.Issued for earlier notification:No — issued as an independent concessional rate notification.
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).
This notification inserts Explanation 2 under S. No. 9, item (vi) of Notification No. 11/2017–Central Tax (Rate) to clarify that the said entry applies only to services by way of transport of goods from one place in India to another place in India. It explicitly excludes any service other than transport of goods from the scope of this entry. The existing explanation has been renumbered as Explanation 1. The clarification ensures uniform interpretation and avoids unintended extension of the exemption.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 11/2017–Central Tax (Rate).
This notification inserts Explanation 2 under S. No. 9, item (vi) of Notification No. 11/2017–Central Tax (Rate) to clarify that the said entry applies only to services by way of transport of goods from one place in India to another place in India. It explicitly excludes any service other than transport of goods from the scope of this entry. The existing explanation has been renumbered as Explanation 1. The clarification ensures uniform interpretation and avoids unintended extension of the exemption.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.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 various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.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 various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
