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 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. 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 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. 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. 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).
This notification extensively amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for construction services, works contract services, leasing of land, transport services, housekeeping services, mining support services, amusement parks, and manufacturing services. It introduces concessional rates for affordable housing and specified government projects, revises valuation rules for land and undivided share of land, and rationalises multiple service entries based on GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification extensively amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for construction services, works contract services, leasing of land, transport services, housekeeping services, mining support services, amusement parks, and manufacturing services. It introduces concessional rates for affordable housing and specified government projects, revises valuation rules for land and undivided share of land, and rationalises multiple service entries based on GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries for composite supplies linked to Panchayat and Municipal functions, educational services, international transport of goods by air and vessel (up to a specified date), IFSC financial services, insurance and reinsurance schemes, RTI services, fumigation services, and admission to certain events. It also revises exemption limits and conditions for several existing entries.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 for composite supplies linked to Panchayat and Municipal functions, educational services, international transport of goods by air and vessel (up to a specified date), IFSC financial services, insurance and reinsurance schemes, RTI services, fumigation services, and admission to certain events. It also revises exemption limits and conditions for several existing entries.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
