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).
This corrigendum corrects certain descriptions and references in the schedules, including scope clarifications relating to medical goods and omission of incorrect words. The corrections ensure proper interpretation of notified CGST rates without altering the substantive tax structure.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum corrects certain descriptions and references in the schedules, including scope clarifications relating to medical goods and omission of incorrect words. The corrections ensure proper interpretation of notified CGST rates without altering the substantive tax structure.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification exempts a wide range of essential goods such as unbranded food items, agricultural produce, livestock, fresh vegetables, milk, eggs and natural products from CGST. The exemption is granted in public interest under section 11(1) and forms the principal exemption notification for goods under GST.Issued for earlier notification?No — this is the principal CGST exemption notification for goods.
This notification exempts a wide range of essential goods such as unbranded food items, agricultural produce, livestock, fresh vegetables, milk, eggs and natural products from CGST. The exemption is granted in public interest under section 11(1) and forms the principal exemption notification for goods under GST.Issued for earlier notification?No — this is the principal CGST exemption notification for goods.
This notification provides a concessional CGST rate of 2.5% on specified goods required for petroleum exploration, mining, production and coal bed methane operations undertaken under licences, leases or contracts approved by the Government of India. The concession is subject to stringent certification, end-use and transfer conditions prescribed in the notification.Issued for earlier notification?No — issued as an independent concessional rate notification under section 11(1).
This notification provides a concessional CGST rate of 2.5% on specified goods required for petroleum exploration, mining, production and coal bed methane operations undertaken under licences, leases or contracts approved by the Government of India. The concession is subject to stringent certification, end-use and transfer conditions prescribed in the notification.Issued for earlier notification?No — issued as an independent concessional rate notification under section 11(1).
This notification specifies certain goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn and lottery, on which CGST shall be paid by the recipient under reverse charge. The liability applies when such goods are supplied by agriculturists, silk yarn manufacturers or Government authorities to registered persons.Issued for earlier notification?No — this is the principal RCM notification for goods.
This notification specifies certain goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn and lottery, on which CGST shall be paid by the recipient under reverse charge. The liability applies when such goods are supplied by agriculturists, silk yarn manufacturers or Government authorities to registered persons.Issued for earlier notification?No — this is the principal RCM notification for goods.
This notification notifies a list of goods, including textiles and railway rolling stock items, in respect of which no refund of unutilised input tax credit shall be allowed where credit accumulates due to inverted duty structure. The restriction is imposed under section 54(3) of the CGST Act to prevent revenue leakage.Issued for earlier notification?No — issued independently under section 54(3).
This notification notifies a list of goods, including textiles and railway rolling stock items, in respect of which no refund of unutilised input tax credit shall be allowed where credit accumulates due to inverted duty structure. The restriction is imposed under section 54(3) of the CGST Act to prevent revenue leakage.Issued for earlier notification?No — issued independently under section 54(3).
This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.Issued for earlier notification?No — issued independently under section 55.
This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.Issued for earlier notification?No — issued independently under section 55.
This notification grants full exemption from CGST on supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and on supplies by Unit Run Canteens to authorised customers. The exemption supports welfare-oriented defence supply chains.Issued for earlier notification?No — issued as an independent exemption notification.
This notification grants full exemption from CGST on supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and on supplies by Unit Run Canteens to authorised customers. The exemption supports welfare-oriented defence supply chains.Issued for earlier notification?No — issued as an independent exemption notification.
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.Issued for earlier notification?No — issued independently under section 11(1).
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.Issued for earlier notification?No — issued independently under section 11(1).
