The entry under S. No. 19C is substituted entirely with the simple description “Satellite launch services.” This removes ambiguity about service scope and ensures uniformity with recommendations of the GST Council’s 50th Meeting. No other changes were made.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
The entry under S. No. 19C is substituted entirely with the simple description “Satellite launch services.” This removes ambiguity about service scope and ensures uniformity with recommendations of the GST Council’s 50th Meeting. No other changes were made.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Two new provisos are inserted under item (iii)(b) of S. No. 9, allowing:• Extended timeline for FY 2023–24—GTA may opt for forward charge until 31 May 2023.• New business entrants or newly registered GTAs may opt for forward charge within 45 days of applying for registration or 1 month after registration, whichever is later.This provides operational flexibility for transporters under the GTA tax regime.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Two new provisos are inserted under item (iii)(b) of S. No. 9, allowing:• Extended timeline for FY 2023–24—GTA may opt for forward charge until 31 May 2023.• New business entrants or newly registered GTAs may opt for forward charge within 45 days of applying for registration or 1 month after registration, whichever is later.This provides operational flexibility for transporters under the GTA tax regime.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
