This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting an explanation clarifying that “bus body building” includes building of body on the chassis of any vehicle falling under Chapter 87 of the Customs Tariff. The clarification resolves classification disputes and ensures uniform tax treatment.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 inserting an explanation clarifying that “bus body building” includes building of body on the chassis of any vehicle falling under Chapter 87 of the Customs Tariff. The clarification resolves classification disputes and ensures uniform tax treatment.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification specifies that the place of supply for notified research and development services related to the pharmaceutical sector, provided from taxable territory to recipients located in non-taxable territory, shall be the location of the recipient. The benefit applies subject to fulfilment of conditions similar to export of services, except one specified condition. Detailed descriptions of eligible R&D services are provided in Tables A and B. The notification comes into force from 1 October 2019.
This notification specifies that the place of supply for notified research and development services related to the pharmaceutical sector, provided from taxable territory to recipients located in non-taxable territory, shall be the location of the recipient. The benefit applies subject to fulfilment of conditions similar to export of services, except one specified condition. Detailed descriptions of eligible R&D services are provided in Tables A and B. The notification comes into force from 1 October 2019.
This notification makes extensive amendments across multiple schedules of Notification No. 1/2017–Integrated Tax (Rate), including omission and insertion of entries relating to marine fuel, wet grinders, railway locomotives and rolling stock, woven and non-woven bags, caffeinated beverages, precious stones, and motor vehicles for persons with disabilities. The changes 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 across multiple schedules of Notification No. 1/2017–Integrated Tax (Rate), including omission and insertion of entries relating to marine fuel, wet grinders, railway locomotives and rolling stock, woven and non-woven bags, caffeinated beverages, precious stones, and motor vehicles for persons with disabilities. The changes 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 inserting new entries exempting dried tamarind and plates and cups made of leaves, flowers or bark. The amendment supports traditional and eco-friendly products by keeping them outside the tax net.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 inserting new entries exempting dried tamarind and plates and cups made of leaves, flowers or bark. The amendment supports traditional and eco-friendly products by keeping them outside the tax net.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) to extend concessional IGST rate benefits to petroleum and coal bed methane operations undertaken under the Hydrocarbon Exploration Licensing Policy (HELP) and Open Acreage Licensing Policy (OALP). It also prescribes conditions for disposal of non-serviceable goods.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) to extend concessional IGST rate benefits to petroleum and coal bed methane operations undertaken under the Hydrocarbon Exploration Licensing Policy (HELP) and Open Acreage Licensing Policy (OALP). It also prescribes conditions for disposal of non-serviceable goods.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by extending concessional IGST rate benefits, earlier applicable only to gold, to silver and platinum supplied by nominated agencies to registered persons. It also updates definitions to align with Customs Tariff headings.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by extending concessional IGST rate benefits, earlier applicable only to gold, to silver and platinum supplied by nominated agencies to registered persons. It also updates definitions to align with Customs Tariff headings.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification exempts from IGST all goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agriculture and nutrition-related projects listed in the Annexure, subject to certification by the Ministry of Agriculture and Farmers Welfare. The exemption supports international development projects in India.Issued for earlier notification?No — this is a standalone exemption notification.
This notification exempts from IGST all goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agriculture and nutrition-related projects listed in the Annexure, subject to certification by the Ministry of Agriculture and Farmers Welfare. The exemption supports international development projects in India.Issued for earlier notification?No — this is a standalone exemption notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring tax rates for hotel accommodation, restaurant services, outdoor catering and railway catering services. It introduces mandatory concessional rates with conditions of non-availment of input tax credit and defines key terms such as restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises. The amendment implements GST Council decisions to simplify and rationalise service taxation.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 restructuring tax rates for hotel accommodation, restaurant services, outdoor catering and railway catering services. It introduces mandatory concessional rates with conditions of non-availment of input tax credit and defines key terms such as restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises. The amendment implements GST Council decisions to simplify and rationalise service taxation.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 for services relating to FIFA U-17 Women’s World Cup 2020, intermediary services for goods traded outside India, warehousing of agricultural produce, insurance services of CAPF group insurance funds and admission to specified sports events. It also aligns turnover thresholds with CGST registration exemption limits.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 for services relating to FIFA U-17 Women’s World Cup 2020, intermediary services for goods traded outside India, warehousing of agricultural produce, insurance services of CAPF group insurance funds and admission to specified sports events. It also aligns turnover thresholds with CGST registration exemption limits.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by revising reverse charge provisions for copyright-related services supplied by authors, music composers, photographers and artists. It also introduces reverse charge on renting of motor vehicles to body corporates and on securities lending services. The amendment clarifies tax liability between supplier and recipient.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by revising reverse charge provisions for copyright-related services supplied by authors, music composers, photographers and artists. It also introduces reverse charge on renting of motor vehicles to body corporates and on securities lending services. The amendment clarifies tax liability between supplier and recipient.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
