This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
A new entry 105A – Gene Therapy is inserted into the exemption Schedule of Notification 2/2017. The notification also substitutes the explanation defining “pre-packaged and labelled”, bringing it in line with updated Legal Metrology Act interpretations. This ensures uniform exemption treatment of medical and scientific products.Issued for earlier notification?Yes — amends Notification 2/2017–CT (Rate).
A new entry 105A – Gene Therapy is inserted into the exemption Schedule of Notification 2/2017. The notification also substitutes the explanation defining “pre-packaged and labelled”, bringing it in line with updated Legal Metrology Act interpretations. This ensures uniform exemption treatment of medical and scientific products.Issued for earlier notification?Yes — amends Notification 2/2017–CT (Rate).
This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.Issued for earlier notification?Yes — amends Notification 1/2017–CT (Rate).
This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.Issued for earlier notification?Yes — amends Notification 1/2017–CT (Rate).
This corrigendum corrects the term “any property” appearing at page 24, S. No. 5AB, column (2), line 12 and replaces it with “any immovable property.” This eliminates ambiguity and ensures the entry correctly reflects GST applicability on renting of non-residential immovable property under RCM.Issued for earlier notification?Yes — corrects Notification 09/2024–CT (Rate).
This corrigendum corrects the term “any property” appearing at page 24, S. No. 5AB, column (2), line 12 and replaces it with “any immovable property.” This eliminates ambiguity and ensures the entry correctly reflects GST applicability on renting of non-residential immovable property under RCM.Issued for earlier notification?Yes — corrects Notification 09/2024–CT (Rate).
A new entry 5AB is inserted to cover “service by way of renting of any property other than residential dwelling,” making the registered recipient liable under RCM when the supplier is unregistered. This expands reverse charge coverage for commercial immovable property renting. (Later clarified via corrigendum to mean “any immovable property”).Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
A new entry 5AB is inserted to cover “service by way of renting of any property other than residential dwelling,” making the registered recipient liable under RCM when the supplier is unregistered. This expands reverse charge coverage for commercial immovable property renting. (Later clarified via corrigendum to mean “any immovable property”).Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
