An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The notification revises entries relating to ethyl alcohol supplied for petrol blending, bran and residues (excluding animal feed), fruit pulp/juice-based drinks, and mathematical/geometry boxes. It also substitutes the 9% entry for denatured ethyl alcohol. These changes rationalise GST rates across food, alcohol, and stationery sectors.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification revises entries relating to ethyl alcohol supplied for petrol blending, bran and residues (excluding animal feed), fruit pulp/juice-based drinks, and mathematical/geometry boxes. It also substitutes the 9% entry for denatured ethyl alcohol. These changes rationalise GST rates across food, alcohol, and stationery sectors.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification rescinds Notification 45/2017–CT (Rate) with effect from 18 July 2022. However, actions already taken or omitted under the rescinded notification remain protected. The rescission simplifies the GST rate framework by removing a redundant notification.Issued for earlier notification?Yes — rescinds Notification 45/2017–CT (Rate).
This notification rescinds Notification 45/2017–CT (Rate) with effect from 18 July 2022. However, actions already taken or omitted under the rescinded notification remain protected. The rescission simplifies the GST rate framework by removing a redundant notification.Issued for earlier notification?Yes — rescinds Notification 45/2017–CT (Rate).
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly ash aggregates and fly ash blocks. This clarification removes ambiguity regarding the scope of goods eligible for the concessional GST rate.Issued for earlier notification?Yes — amends Notification 02/2022–CT (Rate).
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly ash aggregates and fly ash blocks. This clarification removes ambiguity regarding the scope of goods eligible for the concessional GST rate.Issued for earlier notification?Yes — amends Notification 02/2022–CT (Rate).
This notification restructures S. No. 1 as S. No. 1AA and inserts multiple new entries (1A to 1O). These include vegetable oils, coal, lignite, peat, and hydrogenated oils, making them eligible for refund of unutilised ITC under inverted duty structure. The amendment significantly broadens the scope of refund-eligible goods.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification restructures S. No. 1 as S. No. 1AA and inserts multiple new entries (1A to 1O). These include vegetable oils, coal, lignite, peat, and hydrogenated oils, making them eligible for refund of unutilised ITC under inverted duty structure. The amendment significantly broadens the scope of refund-eligible goods.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification substitutes the GST rate at S. No. 1 in Notification 03/2017 with 6% CGST. The amendment standardises the concessional rate applicable to specified goods covered under the notification. No other entries are modified.Issued for earlier notification?Yes — amends Notification 03/2017–CT (Rate).
This notification substitutes the GST rate at S. No. 1 in Notification 03/2017 with 6% CGST. The amendment standardises the concessional rate applicable to specified goods covered under the notification. No other entries are modified.Issued for earlier notification?Yes — amends Notification 03/2017–CT (Rate).
This notification substitutes multiple entries to clarify that exemptions apply only to goods “other than pre-packaged and labelled.” It aligns exemption provisions for jaggery, curd, cereals, flour, pulses, and similar food items with the new Legal Metrology-based definition. This ensured consistent tax treatment between packaged and loose food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification substitutes multiple entries to clarify that exemptions apply only to goods “other than pre-packaged and labelled.” It aligns exemption provisions for jaggery, curd, cereals, flour, pulses, and similar food items with the new Legal Metrology-based definition. This ensured consistent tax treatment between packaged and loose food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
