This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.
This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.
This notification appoints 1 February 2019 as the date on which the provisions of the IGST (Amendment) Act, 2018 come into force. The notification operationalises statutory amendments made to the IGST Act, 2017 through the Amendment Act. It is issued under section 1(2) of the IGST (Amendment) Act, 2018.
This notification appoints 1 February 2019 as the date on which the provisions of the IGST (Amendment) Act, 2018 come into force. The notification operationalises statutory amendments made to the IGST Act, 2017 through the Amendment Act. It is issued under section 1(2) of the IGST (Amendment) Act, 2018.
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.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 excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.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 services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.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 revising rates and entries for multiple services. It introduces concessional treatment for pilgrimage air travel, renewable energy projects, and leasing of goods, while rationalising rates for insurance, financial services, and cinema admission. Definitions relevant to the amended entries are also inserted.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 rates and entries for multiple services. It introduces concessional treatment for pilgrimage air travel, renewable energy projects, and leasing of goods, while rationalising rates for insurance, financial services, and cinema admission. Definitions relevant to the amended entries are also inserted.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification exempts inter-State supply of gold by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme from IGST. The exemption is subject to strict export conditions and timelines. Failure to export within the prescribed period triggers tax payment with interest by the nominated agency.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of gold by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme from IGST. The exemption is subject to strict export conditions and timelines. Failure to export within the prescribed period triggers tax payment with interest by the nominated agency.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting and inserting new exempted goods. It includes frozen and provisionally preserved vegetables, printed music, and supply of gift items received by constitutional authorities when auctioned for public or charitable purposes. The amendment broadens the scope of IGST exemptions.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 and inserting new exempted goods. It includes frozen and provisionally preserved vegetables, printed music, and supply of gift items received by constitutional authorities when auctioned for public or charitable purposes. The amendment broadens the scope of IGST exemptions.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising GST rates on various goods across Schedules I, II, III and IV. It omits certain entries, inserts new goods, revises descriptions, and rationalises rates in line with GST Council recommendations. The amendments reflect rate reduction, reclassification, and correction of anomalies in goods taxation.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 revising GST rates on various goods across Schedules I, II, III and IV. It omits certain entries, inserts new goods, revises descriptions, and rationalises rates in line with GST Council recommendations. The amendments reflect rate reduction, reclassification, and correction of anomalies in goods taxation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
