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 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 inserts an Explanation under S. No. 41 of Notification No. 12/2017–Central Tax (Rate) to clarify that, for claiming the specified exemption, the Central Government, State Government or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly owned government entity. The clarification removes ambiguity regarding the ownership threshold for availing exemption and ensures uniform interpretation.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 12/2017–Central Tax (Rate).
This notification inserts an Explanation under S. No. 41 of Notification No. 12/2017–Central Tax (Rate) to clarify that, for claiming the specified exemption, the Central Government, State Government or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly owned government entity. The clarification removes ambiguity regarding the ownership threshold for availing exemption and ensures uniform interpretation.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of central tax under section 9(4) of the CGST Act. The due date for applicability of reverse charge on supplies received from unregistered persons is extended from 30 September 2018 to 30 September 2019. This relief continues suspension of RCM liability on such inward supplies.Issued for earlier notification?Yes — issued to amend and extend the validity of Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of central tax under section 9(4) of the CGST Act. The due date for applicability of reverse charge on supplies received from unregistered persons is extended from 30 September 2018 to 30 September 2019. This relief continues suspension of RCM liability on such inward supplies.Issued for earlier notification?Yes — issued to amend and extend the validity of Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.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 restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting new exemptions for services such as old age homes, electricity distribution to farmers, warehousing of minor forest produce, FSSAI testing services and certain government guarantees. It also clarifies treatment of educational boards and revises timelines for specified exemptions.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting new exemptions for services such as old age homes, electricity distribution to farmers, warehousing of minor forest produce, FSSAI testing services and certain government guarantees. It also clarifies treatment of educational boards and revises timelines for specified exemptions.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services provided by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge mechanism. The liability to pay GST is shifted to the recipient financial institutions.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services provided by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge mechanism. The liability to pay GST is shifted to the recipient financial institutions.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
Summary:This notification amends Notification No. 14/2017–Central Tax (Rate) to clarify that activities undertaken in relation to functions entrusted to a Municipality under Article 243W of the Constitution are neither a supply of goods nor a supply of services. The scope is also extended to Union Territories.Issued for earlier notification?Yes — amends Notification No. 14/2017–Central Tax (Rate).
Summary:This notification amends Notification No. 14/2017–Central Tax (Rate) to clarify that activities undertaken in relation to functions entrusted to a Municipality under Article 243W of the Constitution are neither a supply of goods nor a supply of services. The scope is also extended to Union Territories.Issued for earlier notification?Yes — amends Notification No. 14/2017–Central Tax (Rate).
This notification inserts an Explanation in Notification No. 11/2017–Central Tax (Rate) clarifying that the term “business” does not include activities undertaken by the Central Government, State Government or local authorities when acting as public authorities. The clarification avoids unintended taxation of sovereign functions.Issued for earlier notification?Yes — issued to clarify Notification No. 11/2017–Central Tax (Rate).
This notification inserts an Explanation in Notification No. 11/2017–Central Tax (Rate) clarifying that the term “business” does not include activities undertaken by the Central Government, State Government or local authorities when acting as public authorities. The clarification avoids unintended taxation of sovereign functions.Issued for earlier notification?Yes — issued to clarify Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing, rationalising and restructuring GST rates across Schedules I to IV. It covers a wide range of goods including garments, bamboo products, electrical appliances, lithium-ion batteries, fuel cell vehicles and household items to boost consumption and ease compliance.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing, rationalising and restructuring GST rates across Schedules I to IV. It covers a wide range of goods including garments, bamboo products, electrical appliances, lithium-ion batteries, fuel cell vehicles and household items to boost consumption and ease compliance.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
