This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising tax treatment of intellectual property services, manufacturing and job work services (including alcoholic liquor for human consumption), admission to amusement parks, casinos and sporting events, and other specified services. It also updates references relating to charitable registrations and corrects cross-schedule references. The amendments give effect to GST Council recommendations and rationalise service tax rates.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising tax treatment of intellectual property services, manufacturing and job work services (including alcoholic liquor for human consumption), admission to amusement parks, casinos and sporting events, and other specified services. It also updates references relating to charitable registrations and corrects cross-schedule references. The amendments give effect to GST Council recommendations and rationalise service tax rates.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries and modifying existing ones, including exemptions for services connected with the AFC Women’s Asia Cup 2022, granting national permits to goods carriages, and extending timelines for specified charitable exemptions. It also omits certain obsolete entries and updates certification requirements.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries and modifying existing ones, including exemptions for services connected with the AFC Women’s Asia Cup 2022, granting national permits to goods carriages, and extending timelines for specified charitable exemptions. It also omits certain obsolete entries and updates certification requirements.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to IV. The changes cover bio-diesel, renewable energy devices, ores and concentrates, railway rolling stock, printed materials, carbonated fruit beverages, and several other goods. The amendment implements GST Council decisions to rationalise rates and correct inverted duty structures.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to IV. The changes cover bio-diesel, renewable energy devices, ores and concentrates, railway rolling stock, printed materials, carbonated fruit beverages, and several other goods. The amendment implements GST Council decisions to rationalise rates and correct inverted duty structures.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting Serial No. 86 to clarify that exemption applies only to seeds, fruit and spores used for sowing and expressly excludes seeds meant for any other use. The amendment removes ambiguity in exemption coverage.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting Serial No. 86 to clarify that exemption applies only to seeds, fruit and spores used for sowing and expressly excludes seeds meant for any other use. The amendment removes ambiguity in exemption coverage.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new Serial No. 3A to notify reverse charge mechanism on supplies of specified essential oils (other than citrus oils) when supplied by an unregistered person to a registered person. The amendment strengthens tax compliance in the essential oils sector.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new Serial No. 3A to notify reverse charge mechanism on supplies of specified essential oils (other than citrus oils) when supplied by an unregistered person to a registered person. The amendment strengthens tax compliance in the essential oils sector.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding and clarifying the scope of exempt supplies to include food goods (including Fortified Rice Kernel premix) supplied in unit containers for free distribution under government-approved welfare schemes. It also replaces references from “food preparations” to “goods” to avoid interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding and clarifying the scope of exempt supplies to include food goods (including Fortified Rice Kernel premix) supplied in unit containers for free distribution under government-approved welfare schemes. It also replaces references from “food preparations” to “goods” to avoid interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification grants exemption or concessional IGST rates on specified COVID-19 related medicines such as Tocilizumab, Amphotericin B, Remdesivir, Itolizumab, Favipiravir and 2-Deoxy-D-Glucose. The concessions apply from 1 October 2021 up to and inclusive of 31 December 2021 to ensure affordability and availability of essential medicines during the pandemic.Issued for earlier notification?No — this is a standalone time-bound concessional rate notification.
This notification grants exemption or concessional IGST rates on specified COVID-19 related medicines such as Tocilizumab, Amphotericin B, Remdesivir, Itolizumab, Favipiravir and 2-Deoxy-D-Glucose. The concessions apply from 1 October 2021 up to and inclusive of 31 December 2021 to ensure affordability and availability of essential medicines during the pandemic.Issued for earlier notification?No — this is a standalone time-bound concessional rate notification.
This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.Issued for earlier notification?Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).
This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.Issued for earlier notification?Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by providing that, for the period from 14 June 2021 to 30 September 2021, the IGST rate on specified passenger transport services covered under Serial No. 3 shall be levied at a concessional rate of 5%, irrespective of the rate otherwise prescribed. The measure was introduced in public interest as a temporary relief during the COVID-19 period.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by providing that, for the period from 14 June 2021 to 30 September 2021, the IGST rate on specified passenger transport services covered under Serial No. 3 shall be levied at a concessional rate of 5%, irrespective of the rate otherwise prescribed. The measure was introduced in public interest as a temporary relief during the COVID-19 period.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification grants concessional IGST rates or full exemption on a wide range of COVID-19 relief goods such as medical oxygen, COVID testing kits, essential medicines (including Remdesivir, Amphotericin B and Tocilizumab), ventilators, oxygen concentrators, hand sanitizers, pulse oximeters, and ambulances. The concessions apply up to and inclusive of 30 September 2021 to facilitate affordable access to critical medical supplies during the pandemic.Issued for earlier notification?No — this is a standalone exemption/concessional rate notification.
This notification grants concessional IGST rates or full exemption on a wide range of COVID-19 relief goods such as medical oxygen, COVID testing kits, essential medicines (including Remdesivir, Amphotericin B and Tocilizumab), ventilators, oxygen concentrators, hand sanitizers, pulse oximeters, and ambulances. The concessions apply up to and inclusive of 30 September 2021 to facilitate affordable access to critical medical supplies during the pandemic.Issued for earlier notification?No — this is a standalone exemption/concessional rate notification.
