This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from GST. The exemption supports international sporting events hosted in India.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from GST. The exemption supports international sporting events hosted in India.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) to prescribe a concessional CGST rate of 6% for works contract services supplied to Government, local authorities or governmental authorities for non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) to prescribe a concessional CGST rate of 6% for works contract services supplied to Government, local authorities or governmental authorities for non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.Issued for earlier notification?Yes — amends Notification No. 17/2017–Central Tax (Rate).
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.Issued for earlier notification?Yes — amends Notification No. 17/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries relating to FIFA U-17 World Cup 2017. It also exempts services by Fair Price Shops to Central and State Governments under the Public Distribution System and inserts an explanation treating LLPs as partnership firms.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries relating to FIFA U-17 World Cup 2017. It also exempts services by Fair Price Shops to Central and State Governments under the Public Distribution System and inserts an explanation treating LLPs as partnership firms.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 conditions for works contract services supplied to Government and local authorities, GTA services, renting of motorcab and passenger transport services. It also rationalises job work and printing service entries to remove ambiguity.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 conditions for works contract services supplied to Government and local authorities, GTA services, renting of motorcab and passenger transport services. It also rationalises job work and printing service entries to remove ambiguity.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This corrigendum corrects tariff chapter references for certain exempted goods to align them with the Customs Tariff Act. The amendments are technical and intended to ensure correct classification of exempt supplies.02-2017-CTR-Corrigendum-27-07-2…Issued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum corrects tariff chapter references for certain exempted goods to align them with the Customs Tariff Act. The amendments are technical and intended to ensure correct classification of exempt supplies.02-2017-CTR-Corrigendum-27-07-2…Issued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum makes extensive corrections across Schedules I to IV, including amendments to tariff codes, product descriptions and inclusion of photovoltaic cells. The changes are clarificatory in nature and intended to remove inconsistencies noticed post-implementation.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum makes extensive corrections across Schedules I to IV, including amendments to tariff codes, product descriptions and inclusion of photovoltaic cells. The changes are clarificatory in nature and intended to remove inconsistencies noticed post-implementation.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) to provide that accumulated ITC on specified goods received on or after 1 August 2018 shall not be eligible for refund and that unutilised ITC accumulated up to July 2018 shall lapse. The amendment curtails refund claims in notified cases.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) to provide that accumulated ITC on specified goods received on or after 1 August 2018 shall not be eligible for refund and that unutilised ITC accumulated up to July 2018 shall lapse. The amendment curtails refund claims in notified cases.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
