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).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting services supplied by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge. It also inserts a comprehensive definition of “renting of immovable property” to ensure uniform interpretation under IGST reverse charge provisions.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 inserting services supplied by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge. It also inserts a comprehensive definition of “renting of immovable property” to ensure uniform interpretation under IGST reverse charge provisions.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 relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.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 relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) to extend the exemption from payment of IGST under section 5(4) of the IGST Act. The exemption, which relieves registered persons from reverse charge liability on inter-State supplies received from unregistered suppliers, is extended from 30 June 2018 to 30 September 2018. The extension is made in public interest on the recommendation of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) to extend the exemption from payment of IGST under section 5(4) of the IGST Act. The exemption, which relieves registered persons from reverse charge liability on inter-State supplies received from unregistered suppliers, is extended from 30 June 2018 to 30 September 2018. The extension is made in public interest on the recommendation of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify Priority Sector Lending Certificates as supplies liable to IGST under reverse charge. Both supplier and recipient are required to be registered persons. The amendment ensures tax neutrality in inter-bank trading of PSLCs.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify Priority Sector Lending Certificates as supplies liable to IGST under reverse charge. Both supplier and recipient are required to be registered persons. The amendment ensures tax neutrality in inter-bank trading of PSLCs.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–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 June 2018. The extension continues relief from reverse charge liability for the specified 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 June 2018. The extension continues relief from reverse charge liability for the specified period.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This corrigendum corrects typographical and drafting errors in Notification No. 07/2018–Integrated Tax (Rate), including substitution of the words “substituted” with “inserted” at specified places and correction of Schedule III rate heading from 9% to 18%. The corrigendum clarifies legislative intent without altering substantive provisions.Issued for earlier notification?Yes — corrigendum to Notification No. 07/2018–Integrated Tax (Rate).
This corrigendum corrects typographical and drafting errors in Notification No. 07/2018–Integrated Tax (Rate), including substitution of the words “substituted” with “inserted” at specified places and correction of Schedule III rate heading from 9% to 18%. The corrigendum clarifies legislative intent without altering substantive provisions.Issued for earlier notification?Yes — corrigendum to Notification No. 07/2018–Integrated Tax (Rate).
