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 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).
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 corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.Issued for earlier notification?Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
The corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.Issued for earlier notification?Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification provides concessional or NIL GST rates on critical COVID-19 relief items such as medical oxygen, Tocilizumab, Amphotericin-B, Remdesivir, oxygen concentrators, ventilators, sanitizers, diagnostic kits and ambulances. The concession was time-bound to reduce healthcare costs during the pandemic.Issued for earlier notification?No — this is a standalone concessional notification
This notification provides concessional or NIL GST rates on critical COVID-19 relief items such as medical oxygen, Tocilizumab, Amphotericin-B, Remdesivir, oxygen concentrators, ventilators, sanitizers, diagnostic kits and ambulances. The concession was time-bound to reduce healthcare costs during the pandemic.Issued for earlier notification?No — this is a standalone concessional notification
This notification amends Schedule I (2.5%) by substituting the tariff heading against S. No. 259A. It also inserts Diethylcarbamazine in List 1, making it taxable at the concessional rate. The amendment was issued on the recommendation of the GST Council to rationalise rates and provide relief on essential medicines.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Schedule I (2.5%) by substituting the tariff heading against S. No. 259A. It also inserts Diethylcarbamazine in List 1, making it taxable at the concessional rate. The amendment was issued on the recommendation of the GST Council to rationalise rates and provide relief on essential medicines.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification revises the wording relating to the time period for discharge of tax liability in real estate projects. It clarifies that tax liability must be discharged in the tax period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes interpretational ambiguity regarding timing of tax payment.Issued for earlier notification?Yes — amends Notification No. 06/2019–Central Tax (Rate).
This notification revises the wording relating to the time period for discharge of tax liability in real estate projects. It clarifies that tax liability must be discharged in the tax period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes interpretational ambiguity regarding timing of tax payment.Issued for earlier notification?Yes — amends Notification No. 06/2019–Central Tax (Rate).
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification 12/2017 by extending the validity period of GST exemption for services relating to transport of goods by aircraft or vessel. The year “2020” is replaced with “2021” in the relevant entries, thereby extending the exemption up to 31 March 2021.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification 12/2017 by extending the validity period of GST exemption for services relating to transport of goods by aircraft or vessel. The year “2020” is replaced with “2021” in the relevant entries, thereby extending the exemption up to 31 March 2021.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
