A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. Under this change, any unregistered person supplying metal scrap to any registered person triggers reverse charge liability on the recipient. This expands RCM applicability in the scrap sector to curb tax evasion and improve compliance.Issued for earlier notification?Yes — amends Notification 4/2017–CT (Rate).
A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. Under this change, any unregistered person supplying metal scrap to any registered person triggers reverse charge liability on the recipient. This expands RCM applicability in the scrap sector to curb tax evasion and improve compliance.Issued for earlier notification?Yes — amends Notification 4/2017–CT (Rate).
A new item (ivb) is inserted under S. No. 8 of Notification 11/2017, covering passenger transport by helicopter on a seat-share basis, taxable at 2.5% with ITC restrictions. Additionally, item (vii) is updated to include this new category. This facilitates GST clarity for helicopter-based regional and charter mobility services.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
A new item (ivb) is inserted under S. No. 8 of Notification 11/2017, covering passenger transport by helicopter on a seat-share basis, taxable at 2.5% with ITC restrictions. Additionally, item (vii) is updated to include this new category. This facilitates GST clarity for helicopter-based regional and charter mobility services.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
New entries are inserted for:• 25A – services ancillary to transmission & distribution of electricity (e.g., metering, testing, shifting lines).• 44A – R&D services funded by Govt. Entities or notified institutions.• 66A – affiliation services by Education Boards to Govt./Govt-aided schools.Entry 69 is substituted entirely to align with the new National Council for Vocational Education and Training (NCVET) framework; related definitional corrections are also made. These changes modernize exemptions in light of updated national skill and education standards.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
New entries are inserted for:• 25A – services ancillary to transmission & distribution of electricity (e.g., metering, testing, shifting lines).• 44A – R&D services funded by Govt. Entities or notified institutions.• 66A – affiliation services by Education Boards to Govt./Govt-aided schools.Entry 69 is substituted entirely to align with the new National Council for Vocational Education and Training (NCVET) framework; related definitional corrections are also made. These changes modernize exemptions in light of updated national skill and education standards.Issued for earlier notification?Yes — amends Notification 12/2017–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).
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).
The notification adds new entries such as cartons/boxes (4819 10, 4819 20), milk cans, and solar cookers in 6% Schedule. Corresponding changes are made in the 9% Schedule to exclude these goods where necessary. It also adds key clarifications that agricultural produce in packages above 25 kg/litre will not be treated as “pre-packaged and labelled.” These amendments update GST classification in line with industry changes.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification adds new entries such as cartons/boxes (4819 10, 4819 20), milk cans, and solar cookers in 6% Schedule. Corresponding changes are made in the 9% Schedule to exclude these goods where necessary. It also adds key clarifications that agricultural produce in packages above 25 kg/litre will not be treated as “pre-packaged and labelled.” These amendments update GST classification in line with industry changes.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
A proviso is inserted in Explanation clause (ii) of Notification 2/2017, specifying that agricultural farm produce in packages exceeding 25 kg or 25 litres will not be considered “pre-packaged and labelled.” This clarification harmonizes exemption rules with changes made in Notification 02/2024 and provides certainty for agri-produce suppliers.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A proviso is inserted in Explanation clause (ii) of Notification 2/2017, specifying that agricultural farm produce in packages exceeding 25 kg or 25 litres will not be considered “pre-packaged and labelled.” This clarification harmonizes exemption rules with changes made in Notification 02/2024 and provides certainty for agri-produce suppliers.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:• Platform tickets, retiring rooms, cloak room services, battery car services;• Inter-zone services within Indian Railways;• Services by SPVs to Indian Railways for infrastructure use.A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:• Platform tickets, retiring rooms, cloak room services, battery car services;• Inter-zone services within Indian Railways;• Services by SPVs to Indian Railways for infrastructure use.A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification modifies entry 25A by substituting “transmission and distribution” with “transmission or distribution”. It inserts a new exemption for insurance services by the Motor Vehicle Accident Fund. It also expands entry 69 to include training partners approved by NSDC and introduces a new definition of “insurer.” Item (w) is omitted w.e.f. 1 April 2025.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification modifies entry 25A by substituting “transmission and distribution” with “transmission or distribution”. It inserts a new exemption for insurance services by the Motor Vehicle Accident Fund. It also expands entry 69 to include training partners approved by NSDC and introduces a new definition of “insurer.” Item (w) is omitted w.e.f. 1 April 2025.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification substitutes the tariff entries under S. Nos. 165 and 165A with new headings: 2711 12 00, 2711 13 00, 2711 19 10. These cover specific petroleum gases including liquefied propane and butane. The purpose is to update and align classification with current Customs Tariff revisions for accurate GST rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification substitutes the tariff entries under S. Nos. 165 and 165A with new headings: 2711 12 00, 2711 13 00, 2711 19 10. These cover specific petroleum gases including liquefied propane and butane. The purpose is to update and align classification with current Customs Tariff revisions for accurate GST rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
Two new ITC restriction conditions are inserted for motor cab services under S. Nos. 8 and 10, limiting ITC of input services in the same line of business to 2.5%, illustrated through examples. Item (iv) under S. No. 34 is amended and item (v) is omitted. In the Classification Annexure, entries 696 and 698 are deleted. These changes rationalize cab-service taxation and streamline service classification.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Two new ITC restriction conditions are inserted for motor cab services under S. Nos. 8 and 10, limiting ITC of input services in the same line of business to 2.5%, illustrated through examples. Item (iv) under S. No. 34 is amended and item (v) is omitted. In the Classification Annexure, entries 696 and 698 are deleted. These changes rationalize cab-service taxation and streamline service classification.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
