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. 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 provides a concessional CGST rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to strict conditions relating to export within 90 days, documentation, registration with Export Promotion Councils and furnishing proof of export.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification provides a concessional CGST rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to strict conditions relating to export within 90 days, documentation, registration with Export Promotion Councils and furnishing proof of export.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification notifies a concessional CGST rate of 2.5% on specified food preparations supplied for free distribution to economically weaker sections under programmes approved by the Central or State Government. The concession is subject to certification and compliance conditions to ensure intended end-use.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification notifies a concessional CGST rate of 2.5% on specified food preparations supplied for free distribution to economically weaker sections under programmes approved by the Central or State Government. The concession is subject to certification and compliance conditions to ensure intended end-use.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 8/2017–Central Tax (Rate) by omitting the restrictive proviso and extending exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption is made applicable to all registered persons up to 31 March 2018, providing temporary relief from RCM compliance.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) by omitting the restrictive proviso and extending exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption is made applicable to all registered persons up to 31 March 2018, providing temporary relief from RCM compliance.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification prescribes a concessional GST rate equal to 65% of the applicable central tax rate on leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The concessional rate is applicable only up to 30 June 2020, providing transitional relief to leasing businesses.Issued for earlier notification?No — this is an independent rate notification.
This notification prescribes a concessional GST rate equal to 65% of the applicable central tax rate on leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The concessional rate is applicable only up to 30 June 2020, providing transitional relief to leasing businesses.Issued for earlier notification?No — this is an independent rate notification.
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.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 used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by inserting exemption for duty credit scrips and supplies of goods by Government Entities to Government or local authorities against grants. It also inserts a definition of Government Entity and prescribes affidavit conditions for branded goods exemptions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by inserting exemption for duty credit scrips and supplies of goods by Government Entities to Government or local authorities against grants. It also inserts a definition of Government Entity and prescribes affidavit conditions for branded goods exemptions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as dried fruits, khakhra, namkeens, medicaments, e-waste, biomass briquettes, waste and scrap of plastics, rubber, paper and glass. It also rationalises rate schedules and conditions relating to branded 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 dried fruits, khakhra, namkeens, medicaments, e-waste, biomass briquettes, waste and scrap of plastics, rubber, paper and glass. It also rationalises rate schedules and conditions relating to branded goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.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 supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
