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).
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 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.
This corrigendum substitutes references to “FORM GST ITC-03” with “FORM GST DRC-03” in Notification No. 03/2019–Integrated Tax (Rate). The amendment ensures consistency with the correct statutory form for payment and adjustment of tax liabilities. It is procedural in nature and does not impact tax rates or conditions.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This corrigendum substitutes references to “FORM GST ITC-03” with “FORM GST DRC-03” in Notification No. 03/2019–Integrated Tax (Rate). The amendment ensures consistency with the correct statutory form for payment and adjustment of tax liabilities. It is procedural in nature and does not impact tax rates or conditions.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting entries to levy IGST at 5% on electrically operated vehicles, including two- and three-wheelers, and on chargers or charging stations for electric vehicles. It also omits an overlapping 12% entry and modifies an 18% entry to exclude EV chargers. The amendment promotes electric mobility.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting entries to levy IGST at 5% on electrically operated vehicles, including two- and three-wheelers, and on chargers or charging stations for electric vehicles. It also omits an overlapping 12% entry and modifies an 18% entry to exclude EV chargers. The amendment promotes electric mobility.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt supply of electrically operated vehicles meant to carry more than twelve passengers when supplied to a local authority. It also defines “electrically operated vehicle” for clarity. The amendment encourages adoption of electric public transport.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt supply of electrically operated vehicles meant to carry more than twelve passengers when supplied to a local authority. It also defines “electrically operated vehicle” for clarity. The amendment encourages adoption of electric public transport.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification specifies retail outlets located in the departure area of international airports, beyond immigration counters, as a class of persons entitled to claim refund of IGST paid on inward supplies of goods sold tax-free to outgoing international tourists. It also defines “outgoing international tourist” for this purpose and prescribes compliance with Rule 95A of the CGST Rules.Issued for earlier notification?No — this is a standalone refund entitlement notification.
This notification specifies retail outlets located in the departure area of international airports, beyond immigration counters, as a class of persons entitled to claim refund of IGST paid on inward supplies of goods sold tax-free to outgoing international tourists. It also defines “outgoing international tourist” for this purpose and prescribes compliance with Rule 95A of the CGST Rules.Issued for earlier notification?No — this is a standalone refund entitlement notification.
This notification exempts from IGST the supply of goods by retail outlets established in the departure area of international airports, beyond immigration counters, when supplied to outgoing international tourists. The exemption complements the refund mechanism and facilitates tax-free shopping for international passengers.Issued for earlier notification?No — this is a standalone exemption notification.
This notification exempts from IGST the supply of goods by retail outlets established in the departure area of international airports, beyond immigration counters, when supplied to outgoing international tourists. The exemption complements the refund mechanism and facilitates tax-free shopping for international passengers.Issued for earlier notification?No — this is a standalone exemption notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by extending the cut-off date for promoters opting to pay tax at the old effective rates of 12% (for non-affordable housing) and 8% (for affordable housing) with input tax credit. It substitutes the date “10th” with “20th” at relevant places in the Table and Annexure, thereby granting additional time for exercising the option.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 extending the cut-off date for promoters opting to pay tax at the old effective rates of 12% (for non-affordable housing) and 8% (for affordable housing) with input tax credit. It substitutes the date “10th” with “20th” at relevant places in the Table and Annexure, thereby granting additional time for exercising the option.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This corrigendum corrects typographical errors in the rate columns of the Table to Notification No. 03/2019–Integrated Tax (Rate) dated 29 March 2019. The corrections substitute “6” with “12” and “9” with “18” at specified places in the Table. The corrigendum ensures accuracy and correct implementation of applicable GST rates.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 03/2019–Integrated Tax (Rate) dated 29.03.2019.
This corrigendum corrects typographical errors in the rate columns of the Table to Notification No. 03/2019–Integrated Tax (Rate) dated 29 March 2019. The corrections substitute “6” with “12” and “9” with “18” at specified places in the Table. The corrigendum ensures accuracy and correct implementation of applicable GST rates.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 03/2019–Integrated Tax (Rate) dated 29.03.2019.
