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
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 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. 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. 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 amends Notification No. 12/2017–Central Tax (Rate) by substituting the exemption relating to services by Fair Price Shops under the Public Distribution System and inserting a new exemption for services by way of admission to protected monuments.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by substituting the exemption relating to services by Fair Price Shops under the Public Distribution System and inserting a new exemption for services by way of admission to protected monuments.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 definitions and rate entries for works contract services, restaurant services and accommodation services. It clarifies valuation through declared tariff concept and restructures rate slabs for food and beverage services.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 definitions and rate entries for works contract services, restaurant services and accommodation services. It clarifies valuation through declared tariff concept and restructures rate slabs for food and beverage services.Issued for earlier notification?Yes — amends Notification No. 11/2017–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.
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. 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).
