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. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption period is extended from 30 June 2018 to 30 September 2018, providing continued relief to registered persons.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption period is extended from 30 June 2018 to 30 September 2018, providing continued relief to registered persons.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of Priority Sector Lending Certificates as a category liable to GST under reverse charge mechanism. The tax liability is shifted to the recipient, ensuring compliance in inter-bank PSLC transactions.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of Priority Sector Lending Certificates as a category liable to GST under reverse charge mechanism. The tax liability is shifted to the recipient, ensuring compliance in inter-bank PSLC transactions.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge for supplies received from unregistered persons. The exemption period is extended from 31 March 2018 to 30 June 2018.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge for supplies received from unregistered persons. The exemption period is extended from 31 March 2018 to 30 June 2018.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This corrigendum corrects clerical errors in Notification No. 06/2018 by substituting the word “substituted” with “inserted” at specified places. The correction is purely technical in nature and does not alter the substance or intent of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 06/2018–Central Tax (Rate).
This corrigendum corrects clerical errors in Notification No. 06/2018 by substituting the word “substituted” with “inserted” at specified places. The correction is purely technical in nature and does not alter the substance or intent of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 06/2018–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rates and conditions for a wide range of services including works contract, construction, leasing of land, transport of goods by vessel, housekeeping services through e-commerce operators, mining services, tailoring, job work and admission to amusement and entertainment events. It also rationalises valuation provisions relating to transfer of land or undivided share of land in construction services to ensure uniform tax treatment.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 rates and conditions for a wide range of services including works contract, construction, leasing of land, transport of goods by vessel, housekeeping services through e-commerce operators, mining services, tailoring, job work and admission to amusement and entertainment events. It also rationalises valuation provisions relating to transfer of land or undivided share of land in construction services to ensure uniform tax treatment.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to composite supplies related to Panchayat and Municipal functions, transportation of goods by aircraft and vessel for export (up to 30.09.2018), life insurance schemes of the Central Government, IFSC intermediary services, fumigation of agricultural warehouses and RTI services. It also revises exemption thresholds and conditions for several existing entries.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to composite supplies related to Panchayat and Municipal functions, transportation of goods by aircraft and vessel for export (up to 30.09.2018), life insurance schemes of the Central Government, IFSC intermediary services, fumigation of agricultural warehouses and RTI services. It also revises exemption thresholds and conditions for several existing entries.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to bring services by way of renting of immovable property by the Central Government, State Government, Union Territory or local authority to a registered person under reverse charge mechanism. It also inserts a definition of “insurance agent” to align interpretation with the Insurance Act, 1938.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to bring services by way of renting of immovable property by the Central Government, State Government, Union Territory or local authority to a registered person under reverse charge mechanism. It also inserts a definition of “insurance agent” to align interpretation with the Insurance Act, 1938.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification notifies specified classes of registered persons under section 148 of the CGST Act and provides that GST liability on supply of development rights against construction services, and vice versa, shall arise at the time of transfer of possession or right in the constructed property. The measure defers tax payment to align GST liability with actual monetisation of the project.Issued for earlier notification?No — this is an independent notification issued under section 148 of the CGST Act
This notification notifies specified classes of registered persons under section 148 of the CGST Act and provides that GST liability on supply of development rights against construction services, and vice versa, shall arise at the time of transfer of possession or right in the constructed property. The measure defers tax payment to align GST liability with actual monetisation of the project.Issued for earlier notification?No — this is an independent notification issued under section 148 of the CGST Act
