This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.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 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 provides that GST on certain services supplied through electronic commerce operators, such as passenger transportation by radio taxi or motorcab and accommodation services, shall be paid by the electronic commerce operator instead of the service provider, subject to specified conditions. This ensures effective tax collection in e-commerce transactions.Issued for earlier notification?No — issued independently under section 9(5) of the CGST Act.
This notification provides that GST on certain services supplied through electronic commerce operators, such as passenger transportation by radio taxi or motorcab and accommodation services, shall be paid by the electronic commerce operator instead of the service provider, subject to specified conditions. This ensures effective tax collection in e-commerce transactions.Issued for earlier notification?No — issued independently under section 9(5) of the CGST Act.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This notification declares that services by the Central Government, State Government or local authority in relation to functions entrusted to a Panchayat under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. This clarification keeps such sovereign functions outside the scope of GST.Issued for earlier notification?No — issued under section 7(2) of the CGST Act.
This notification declares that services by the Central Government, State Government or local authority in relation to functions entrusted to a Panchayat under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. This clarification keeps such sovereign functions outside the scope of GST.Issued for earlier notification?No — issued under section 7(2) of the CGST Act.
This notification specifies categories of services on which GST shall be paid by the recipient under reverse charge, including services provided by goods transport agencies, advocates, arbitral tribunals, directors to companies, insurance agents, sponsorship services, and specified services supplied by Government to business entities. It ensures tax collection at the recipient level for notified services.Issued for earlier notification?No — this is the principal RCM notification for services.
This notification specifies categories of services on which GST shall be paid by the recipient under reverse charge, including services provided by goods transport agencies, advocates, arbitral tribunals, directors to companies, insurance agents, sponsorship services, and specified services supplied by Government to business entities. It ensures tax collection at the recipient level for notified services.Issued for earlier notification?No — this is the principal RCM notification for services.
This notification exempts a wide range of services from GST, including charitable activities, pure services provided to Government or local authorities, transportation of passengers and goods in specified cases, services relating to education, healthcare, electricity transmission, financial services, insurance schemes, and renting of residential dwellings. The exemptions are subject to conditions specified against each entry.Issued for earlier notification?No — issued as a comprehensive exemption notification for services.
This notification exempts a wide range of services from GST, including charitable activities, pure services provided to Government or local authorities, transportation of passengers and goods in specified cases, services relating to education, healthcare, electricity transmission, financial services, insurance schemes, and renting of residential dwellings. The exemptions are subject to conditions specified against each entry.Issued for earlier notification?No — issued as a comprehensive exemption notification for services.
