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 declares that the service by way of grant of alcoholic liquor licence by State Governments, against licence fee or application fee, shall be treated neither as a supply of goods nor a supply of services. The notification implements GST Council recommendations to keep liquor licensing fees outside the scope of GST.Issued for earlier notification?No — this is a standalone clarification notification.
This notification declares that the service by way of grant of alcoholic liquor licence by State Governments, against licence fee or application fee, shall be treated neither as a supply of goods nor a supply of services. The notification implements GST Council recommendations to keep liquor licensing fees outside the scope of GST.Issued for earlier notification?No — this is a standalone clarification notification.
Summary:This notification amends Notification No. 7/2019–Integrated Tax (Rate) by substituting the description of goods against Serial No. 2 to specify cement falling under Chapter Heading 2523. The amendment ensures correct tariff classification for levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 7/2019–Integrated Tax (Rate).
Summary:This notification amends Notification No. 7/2019–Integrated Tax (Rate) by substituting the description of goods against Serial No. 2 to specify cement falling under Chapter Heading 2523. The amendment ensures correct tariff classification for levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 7/2019–Integrated Tax (Rate).
This notification amends Notification No. 4/2018–Integrated Tax (Rate) by inserting an explanation clarifying that the exemption under the said notification shall not apply to development rights supplied on or after 1 April 2019. The amendment removes ambiguity regarding the temporal applicability of the exemption.Issued for earlier notification?Yes — it amends Notification No. 4/2018–Integrated Tax (Rate).
This notification amends Notification No. 4/2018–Integrated Tax (Rate) by inserting an explanation clarifying that the exemption under the said notification shall not apply to development rights supplied on or after 1 April 2019. The amendment removes ambiguity regarding the temporal applicability of the exemption.Issued for earlier notification?Yes — it amends Notification No. 4/2018–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).
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. 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 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. 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 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).
