This notification exempts intra-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from central tax to the extent of the Central Government’s share of profit petroleum. The exemption applies only to the consideration paid to the Central Government under the production sharing contract.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from central tax to the extent of the Central Government’s share of profit petroleum. The exemption applies only to the consideration paid to the Central Government under the production sharing contract.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as LPG for domestic use, bio-diesel, fertilizers, irrigation equipment, bamboo products, drinking water and scientific equipment. The amendments rationalise rates and promote agriculture, renewable energy and essential goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as LPG for domestic use, bio-diesel, fertilizers, irrigation equipment, bamboo products, drinking water and scientific equipment. The amendments rationalise rates and promote agriculture, renewable energy and essential goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–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).
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 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. 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 amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across multiple schedules. The amendments include rate rationalisation, omission of branded goods distinctions, restructuring of food items, textiles, leather, chemicals, plastics, handicrafts and industrial goods to align with GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across multiple schedules. The amendments include rate rationalisation, omission of branded goods distinctions, restructuring of food items, textiles, leather, chemicals, plastics, handicrafts and industrial goods to align with GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by restructuring exemption entries relating to agricultural produce, meat, fish, vegetables and allied products. It rationalises exemption coverage by linking it to branding and packaging conditions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by restructuring exemption entries relating to agricultural produce, meat, fish, vegetables and allied products. It rationalises exemption coverage by linking it to branding and packaging conditions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to bring supply of raw cotton by an agriculturist to any registered person under reverse charge mechanism. The tax liability is shifted to the registered recipient to ensure compliance in agricultural commodity 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 bring supply of raw cotton by an agriculturist to any registered person under reverse charge mechanism. The tax liability is shifted to the registered recipient to ensure compliance in agricultural commodity transactions.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by revising the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is restricted. The amendment impacts specified textile items and fabrics.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by revising the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is restricted. The amendment impacts specified textile items and fabrics.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification grants concessional GST rate of 2.5% on supply of specified scientific and technical instruments, equipment, consumables and prototypes to public funded research institutions and government laboratories, subject to certification and end-use conditions.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants concessional GST rate of 2.5% on supply of specified scientific and technical instruments, equipment, consumables and prototypes to public funded research institutions and government laboratories, subject to certification and end-use conditions.Issued for earlier notification?No — this is an independent concessional rate notification.
