This notification amends Notification No. 2/2017–Central Tax (Rate) by revising exemption entries relating to vegetables, printed music and goods supplied by way of public auction of gifts received by constitutional authorities and public servants. The changes rationalise exemption coverage and align exemptions with public interest objectives.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by revising exemption entries relating to vegetables, printed music and goods supplied by way of public auction of gifts received by constitutional authorities and public servants. The changes rationalise exemption coverage and align exemptions with public interest objectives.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.Issued for earlier notification?Yes — amends Notification No. 1/2017–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 grants concessional GST rates ranging from 1.5% to 6% on a wide range of handicraft goods such as handmade textiles, wooden artifacts, metal artware, stone carvings and traditional handicrafts. It defines “handicraft goods” and aims to promote artisans and the handicraft sector.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants concessional GST rates ranging from 1.5% to 6% on a wide range of handicraft goods such as handmade textiles, wooden artifacts, metal artware, stone carvings and traditional handicrafts. It defines “handicraft goods” and aims to promote artisans and the handicraft sector.Issued for earlier notification?No — this is an independent concessional rate notification.
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).
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).
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 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).
