This notification introduces detailed rules in the IGST Rules, 2017 to determine the place of supply and apportionment of value where services are attributable to more than one State or Union Territory. It covers services relating to immovable property, accommodation, events, leased circuits, and services performed in multiple locations, including cross-border situations. The amendment ensures uniform application of place of supply provisions and prevents tax disputes.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification introduces detailed rules in the IGST Rules, 2017 to determine the place of supply and apportionment of value where services are attributable to more than one State or Union Territory. It covers services relating to immovable property, accommodation, events, leased circuits, and services performed in multiple locations, including cross-border situations. The amendment ensures uniform application of place of supply provisions and prevents tax disputes.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification supersedes Notification No. 08/2017–Integrated Tax and exempts specified persons making inter-State taxable supplies of handicraft goods from compulsory GST registration, subject to turnover limits. It also covers supplies made by craftsmen predominantly by hand for specified products and HSN codes. Conditions relating to PAN and e-way bill compliance are prescribed.Issued for earlier notification?Yes — supersedes Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification supersedes Notification No. 08/2017–Integrated Tax and exempts specified persons making inter-State taxable supplies of handicraft goods from compulsory GST registration, subject to turnover limits. It also covers supplies made by craftsmen predominantly by hand for specified products and HSN codes. Conditions relating to PAN and e-way bill compliance are prescribed.Issued for earlier notification?Yes — supersedes Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification inserts an Explanation against Serial No. 43 of Notification No. 9/2017–Integrated Tax (Rate) to clarify the meaning of government ownership for availing exemption. It specifies that Central Government, State Government or Union Territory must hold 50% or more ownership in the entity, directly or through a wholly owned government entity. The clarification removes ambiguity regarding eligibility for exemption.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification inserts an Explanation against Serial No. 43 of Notification No. 9/2017–Integrated Tax (Rate) to clarify the meaning of government ownership for availing exemption. It specifies that Central Government, State Government or Union Territory must hold 50% or more ownership in the entity, directly or through a wholly owned government entity. The clarification removes ambiguity regarding eligibility for exemption.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification mandates every electronic commerce operator, not being an agent, to collect tax at source at the rate of one per cent of the net value of inter-State taxable supplies made through it. The TCS is to be collected where the consideration for such supplies is collected by the operator. The notification is issued under section 52 of the CGST Act read with section 20 of the IGST Act.
This notification mandates every electronic commerce operator, not being an agent, to collect tax at source at the rate of one per cent of the net value of inter-State taxable supplies made through it. The TCS is to be collected where the consideration for such supplies is collected by the operator. The notification is issued under section 52 of the CGST Act read with section 20 of the IGST Act.
This notification amends Notification No. 32/2017–Integrated Tax (Rate) by extending the exemption from payment of IGST under section 5(4) of the IGST Act up to 30 September 2019. The extension continues relief to specified registered persons from reverse charge liability for the extended period.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) by extending the exemption from payment of IGST under section 5(4) of the IGST Act up to 30 September 2019. The extension continues relief to specified registered persons from reverse charge liability for the extended period.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification grants concessional IGST rates of 3%, 5% and 12% on a wide range of handicraft goods, including handmade carpets, wood and metal artware, terracotta items, hand paintings, jewellery and handicraft furniture. It also defines “handicraft goods” to distinguish them from mechanically produced items.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants concessional IGST rates of 3%, 5% and 12% on a wide range of handicraft goods, including handmade carpets, wood and metal artware, terracotta items, hand paintings, jewellery and handicraft furniture. It also defines “handicraft goods” to distinguish them from mechanically produced items.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by providing that refund of accumulated ITC shall not apply to inputs received on or after 1 August 2018 for specified goods. It further mandates lapse of unutilised ITC balance relating to such goods accumulated up to July 2018.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by providing that refund of accumulated ITC shall not apply to inputs received on or after 1 August 2018 for specified goods. It further mandates lapse of unutilised ITC balance relating to such goods accumulated up to July 2018.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) to exempt additional goods such as sal leaves, broom materials, sanitary napkins, rakhi, coir pith compost, de-oiled rice bran and religious deities. The amendments aim to reduce tax burden on essential, cultural and rural economy goods.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) to exempt additional goods such as sal leaves, broom materials, sanitary napkins, rakhi, coir pith compost, de-oiled rice bran and religious deities. The amendments aim to reduce tax burden on essential, cultural and rural economy goods.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 inserting, omitting and substituting entries across Schedules I to IV. It revises rates for ethanol blending, bamboo flooring, household appliances, lithium-ion batteries, sanitary napkins, electric vehicles, handicrafts and multiple consumer goods. The notification implements large-scale GST rate rationalisation recommended by the GST Council.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, omitting and substituting entries across Schedules I to IV. It revises rates for ethanol blending, bamboo flooring, household appliances, lithium-ion batteries, sanitary napkins, electric vehicles, handicrafts and multiple consumer goods. The notification implements large-scale GST rate rationalisation recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification inserts an explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that activities undertaken by Central Government, State Government or local authorities as public authorities do not constitute “business” for the relevant entry. The clarification limits taxability of sovereign functions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification inserts an explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that activities undertaken by Central Government, State Government or local authorities as public authorities do not constitute “business” for the relevant entry. The clarification limits taxability of sovereign functions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
