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 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 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 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. 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 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 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 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 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 column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
