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).
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. 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. 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 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. 45/2017–Central Tax (Rate) by aligning GST exemption for research institutions with customs exemption norms. It substitutes the name of the competent authority and inserts an explanation clarifying that exemption applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — amends Notification No. 45/2017–Central Tax (Rate).
This notification amends Notification No. 45/2017–Central Tax (Rate) by aligning GST exemption for research institutions with customs exemption norms. It substitutes the name of the competent authority and inserts an explanation clarifying that exemption applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — amends Notification No. 45/2017–Central Tax (Rate).
This notification provides a concessional GST rate on supply of old and used motor vehicles, calculated only on the margin of the supplier. The rates range from 6% to 9%, subject to conditions that no input tax credit has been availed. It introduces a special valuation mechanism to avoid cascading of tax.Issued for earlier notification?No — this is an independent rate notification.
This notification provides a concessional GST rate on supply of old and used motor vehicles, calculated only on the margin of the supplier. The rates range from 6% to 9%, subject to conditions that no input tax credit has been availed. It introduces a special valuation mechanism to avoid cascading of tax.Issued for earlier notification?No — this is an independent rate notification.
This notification amends Notification No. 2/2017–Central Tax (Rate) by modifying and inserting exemption entries for goods such as animal feed, de-oiled rice bran, cotton seed oil cake, hearing aid parts and agricultural implements. The changes aim to clarify scope and extend relief to essential and agricultural goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by modifying and inserting exemption entries for goods such as animal feed, de-oiled rice bran, cotton seed oil cake, hearing aid parts and agricultural implements. The changes aim to clarify scope and extend relief to essential and agricultural goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
