The notification allows landowner-promoters to utilise ITC charged by developer-promoters for payment of tax on apartments supplied by them. It also inserts a new concessional entry for maintenance, repair or overhaul services of ships and vessels taxable at 2.5% CGST. These changes provide clarity and relief to real estate and maritime sectors.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
The notification allows landowner-promoters to utilise ITC charged by developer-promoters for payment of tax on apartments supplied by them. It also inserts a new concessional entry for maintenance, repair or overhaul services of ships and vessels taxable at 2.5% CGST. These changes provide clarity and relief to real estate and maritime sectors.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
The notification expands the list of motor vehicles covered under Section 9(5) to include motor cycle, omnibus and other motor vehicles. It inserts restaurant services (other than at specified premises) under e-commerce operator liability. A new definition of “specified premises” is introduced, covering hotels with declared tariff above ₹7,500 per unit per day.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
The notification expands the list of motor vehicles covered under Section 9(5) to include motor cycle, omnibus and other motor vehicles. It inserts restaurant services (other than at specified premises) under e-commerce operator liability. A new definition of “specified premises” is introduced, covering hotels with declared tariff above ₹7,500 per unit per day.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification omits the words “or a Governmental Authority or a Government Entity” from exemption entries at S. Nos. 3 and 3A, thereby limiting exemptions only to Central/State Government, Union Territory and local authorities. It further clarifies that certain exemptions shall not apply where services are supplied through an e-commerce operator notified under Section 9(5). The amendment narrows the scope of service exemptions.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification omits the words “or a Governmental Authority or a Government Entity” from exemption entries at S. Nos. 3 and 3A, thereby limiting exemptions only to Central/State Government, Union Territory and local authorities. It further clarifies that certain exemptions shall not apply where services are supplied through an e-commerce operator notified under Section 9(5). The amendment narrows the scope of service exemptions.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification restricts concessional GST rates under S. No. 3 only to services supplied to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also amends textile processing services by excluding dyeing and printing from concessional treatment.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification restricts concessional GST rates under S. No. 3 only to services supplied to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also amends textile processing services by excluding dyeing and printing from concessional treatment.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification omits numerous concessional entries, inserts detailed textile and apparel headings, and rationalises rates on fabrics, yarns, made-ups and footwear. It also introduces revised entries for footwear below ₹1,000 and omits certain 9% Schedule entries. The changes significantly altered GST structure for the textile sector.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification omits numerous concessional entries, inserts detailed textile and apparel headings, and rationalises rates on fabrics, yarns, made-ups and footwear. It also introduces revised entries for footwear below ₹1,000 and omits certain 9% Schedule entries. The changes significantly altered GST structure for the textile sector.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification omits S. No. 243 from the 6% Schedule and removes the words “in respect of Information Technology software” from a 9% Schedule entry. The amendment corrects classification overlap and ensures consistency in rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification omits S. No. 243 from the 6% Schedule and removes the words “in respect of Information Technology software” from a 9% Schedule entry. The amendment corrects classification overlap and ensures consistency in rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification grants Nil or 2.5% CGST on specified COVID-19 medicines such as Tocilizumab, Amphotericin-B, Remdesivir, Favipiravir, 2-Deoxy-D-Glucose, etc. The concession is time-bound and aimed at reducing treatment cost during the pandemic.Issued for earlier notification?No — this is a standalone temporary relief notification.
This notification grants Nil or 2.5% CGST on specified COVID-19 medicines such as Tocilizumab, Amphotericin-B, Remdesivir, Favipiravir, 2-Deoxy-D-Glucose, etc. The concession is time-bound and aimed at reducing treatment cost during the pandemic.Issued for earlier notification?No — this is a standalone temporary relief notification.
The notification substitutes the description under S. No. 1 to specifically cover food preparations and fortified rice kernel (premix) supplied under ICDS or similar government-approved schemes. The term “food preparations” is replaced with “goods” for clarity and wider coverage.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
The notification substitutes the description under S. No. 1 to specifically cover food preparations and fortified rice kernel (premix) supplied under ICDS or similar government-approved schemes. The term “food preparations” is replaced with “goods” for clarity and wider coverage.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
A new entry 3A is inserted to apply RCM on specified essential oils of mint varieties when supplied by an unregistered person to a registered person. This measure was introduced to improve compliance and plug revenue leakage in the essential oil trade.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
A new entry 3A is inserted to apply RCM on specified essential oils of mint varieties when supplied by an unregistered person to a registered person. This measure was introduced to improve compliance and plug revenue leakage in the essential oil trade.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The entry at S. No. 86 is substituted to clearly exempt seeds, fruit and spores of a kind used for sowing. An explanation is added to exclude seeds meant for any purpose other than sowing. This removes ambiguity and prevents misuse of exemption.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 86 is substituted to clearly exempt seeds, fruit and spores of a kind used for sowing. An explanation is added to exclude seeds meant for any purpose other than sowing. This removes ambiguity and prevents misuse of exemption.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
