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).
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 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 However, actions already taken or omitted under the rescinded notification remain protected.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 However, actions already taken or omitted under the rescinded notification remain protected.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).
This notification omits earlier concessional entries S. Nos. 225B to 228 from Schedule I (2.5%). It inserts new entries under Schedule II (6%) covering fly ash bricks, fly ash blocks, fossil meal bricks, building bricks and roofing tiles. The amendment restructures the GST rate on bricks and similar products in line with GST Council decisions.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification omits earlier concessional entries S. Nos. 225B to 228 from Schedule I (2.5%). It inserts new entries under Schedule II (6%) covering fly ash bricks, fly ash blocks, fossil meal bricks, building bricks and roofing tiles. The amendment restructures the GST rate on bricks and similar products in line with GST Council decisions.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification grants a concessional GST rate of 3% CGST on intra-State supply of fly ash bricks, fossil meal bricks, building bricks and roofing tiles, subject to the condition that input tax credit is not availed. It operationalises the recommendation of the 45th GST Council Meeting for the brick industry.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification grants a concessional GST rate of 3% CGST on intra-State supply of fly ash bricks, fossil meal bricks, building bricks and roofing tiles, subject to the condition that input tax credit is not availed. It operationalises the recommendation of the 45th GST Council Meeting for the brick industry.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification supersedes Notification 14/2021 and omits S. No. 225 from the 2.5% Schedule. It inserts S. No. 171A under the 6% Schedule prescribing GST on footwear with sale value not exceeding ₹1,000 per pair. The amendment rationalises GST on low-value footwear.Issued for earlier notification?Yes — supersedes Notification 14/2021 and amends Notification 01/2017–CT (Rate).
This notification supersedes Notification 14/2021 and omits S. No. 225 from the 2.5% Schedule. It inserts S. No. 171A under the 6% Schedule prescribing GST on footwear with sale value not exceeding ₹1,000 per pair. The amendment rationalises GST on low-value footwear.Issued for earlier notification?Yes — supersedes Notification 14/2021 and amends Notification 01/2017–CT (Rate).
The notification restricts concessional service entries under S. No. 3 to supplies made only to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also omits associated conditions. The amendment significantly narrows the scope of concessional GST rates for specified works contract services.Issued for earlier notification?Yes — supersedes Notification 15/2021 and amends Notification 11/2017–CT (Rate).
The notification restricts concessional service entries under S. No. 3 to supplies made only to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also omits associated conditions. The amendment significantly narrows the scope of concessional GST rates for specified works contract services.Issued for earlier notification?Yes — supersedes Notification 15/2021 and amends Notification 11/2017–CT (Rate).
This notification carries out large-scale substitution, insertion and omission of entries across 2.5%, 6%, 9% and 14% schedules. It revises classifications for agricultural produce, oils, ores, machinery, electronics, aircraft, lighting, and tobacco/nicotine products. New entries are inserted for additive manufacturing machines, flat panel display modules and inhalation tobacco products. The changes comprehensively update GST rate schedules.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification carries out large-scale substitution, insertion and omission of entries across 2.5%, 6%, 9% and 14% schedules. It revises classifications for agricultural produce, oils, ores, machinery, electronics, aircraft, lighting, and tobacco/nicotine products. New entries are inserted for additive manufacturing machines, flat panel display modules and inhalation tobacco products. The changes comprehensively update GST rate schedules.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification substitutes tariff headings and descriptions for fish, vegetables, fresh nuts and provisionally preserved vegetables. It inserts S. No. 97A granting exemption to tender coconut water other than pre-packaged and labelled. Certain obsolete entries are omitted to rationalise the exemption list for food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The notification substitutes tariff headings and descriptions for fish, vegetables, fresh nuts and provisionally preserved vegetables. It inserts S. No. 97A granting exemption to tender coconut water other than pre-packaged and labelled. Certain obsolete entries are omitted to rationalise the exemption list for food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification substitutes tariff headings at S. Nos. 4 and 29 of Notification 21/2018 with “4414” and “7419 80” respectively. The amendment corrects classification errors to ensure accurate application of concessional GST rates on specified handicraft goods.Issued for earlier notification?Yes — amends Notification 21/2018–CT (Rate).
This notification substitutes tariff headings at S. Nos. 4 and 29 of Notification 21/2018 with “4414” and “7419 80” respectively. The amendment corrects classification errors to ensure accurate application of concessional GST rates on specified handicraft goods.Issued for earlier notification?Yes — amends Notification 21/2018–CT (Rate).
