This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by the Central Government, State Government, Union Territory or local authority by way of renting of immovable property to a registered person as liable to tax under reverse charge. The recipient of service is made liable to pay IGST. It also inserts a definition of “insurance agent” for clarity.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by the Central Government, State Government, Union Territory or local authority by way of renting of immovable property to a registered person as liable to tax under reverse charge. The recipient of service is made liable to pay IGST. It also inserts a definition of “insurance agent” for clarity.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification specifies a special class of registered persons involved in exchange of development rights and construction services. It provides that the liability to pay IGST on such transactions shall arise at the time when possession or right in the constructed property is transferred through a conveyance deed or similar instrument. The notification addresses timing issues in real estate barter transactions.Issued for earlier notification?No — this is a special procedure notification issued under section 148 of the CGST Act read with IGST Act.
This notification specifies a special class of registered persons involved in exchange of development rights and construction services. It provides that the liability to pay IGST on such transactions shall arise at the time when possession or right in the constructed property is transferred through a conveyance deed or similar instrument. The notification addresses timing issues in real estate barter transactions.Issued for earlier notification?No — this is a special procedure notification issued under section 148 of the CGST Act read with IGST Act.
This notification exempts inter-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from IGST, to the extent of consideration paid as the Central Government’s share of profit petroleum. The exemption applies only to the profit petroleum component as defined in the production sharing contract. The measure avoids double taxation on government revenue share.Issued for earlier notification?No — this is an independent exemption notification
This notification exempts inter-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from IGST, to the extent of consideration paid as the Central Government’s share of profit petroleum. The exemption applies only to the profit petroleum component as defined in the production sharing contract. The measure avoids double taxation on government revenue share.Issued for earlier notification?No — this is an independent exemption notification
This notification exempts IGST on imported services to the extent of customs duties paid on royalties and licence fees included in transaction value under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The exemption applies where such royalties or fees have already suffered customs duties under the Customs Tariff Act. It prevents double taxation on the same consideration.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts IGST on imported services to the extent of customs duties paid on royalties and licence fees included in transaction value under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The exemption applies where such royalties or fees have already suffered customs duties under the Customs Tariff Act. It prevents double taxation on the same consideration.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to VI. It revises GST rates on agricultural products, LPG, bio-diesel, sanitary napkins, scientific equipment, bio-fuels, actionable claims, and precious stones. The changes implement 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 numerous entries across Schedules I to VI. It revises GST rates on agricultural products, LPG, bio-diesel, sanitary napkins, scientific equipment, bio-fuels, actionable claims, and precious stones. The changes implement 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) by revising and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.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 revising and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification prescribes concessional IGST rates on inter-State supply of old and used motor vehicles, to be levied only on the margin of the supplier. It defines the method of calculating margin based on depreciation or purchase price, and denies the benefit where input tax credit has been availed. The notification provides clarity and relief in taxation of used vehicles.Issued for earlier notification?No — this is an independent rate notification.
This notification prescribes concessional IGST rates on inter-State supply of old and used motor vehicles, to be levied only on the margin of the supplier. It defines the method of calculating margin based on depreciation or purchase price, and denies the benefit where input tax credit has been availed. The notification provides clarity and relief in taxation of used vehicles.Issued for earlier notification?No — this is an independent rate notification.
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
This notification amends Notification No. 11/2017–Integrated Tax by restricting the exclusion of rule 96 only to sub-rules (1) to (8) and sub-rule (10) thereof, instead of the entire rule. The amendment clarifies the scope of refund provisions relating to export of goods and services. The notification is issued on the recommendation of the GST Council.Issued for earlier notification?Yes — amends Notification No. 11/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 11/2017–Integrated Tax by restricting the exclusion of rule 96 only to sub-rules (1) to (8) and sub-rule (10) thereof, instead of the entire rule. The amendment clarifies the scope of refund provisions relating to export of goods and services. The notification is issued on the recommendation of the GST Council.Issued for earlier notification?Yes — amends Notification No. 11/2017–Integrated Tax dated 13.10.2017.
This notification amends the IGST Rules, 2017 to provide detailed methodology for apportionment of value of advertisement services supplied to Government or other specified recipients when dissemination occurs across multiple States or Union Territories. It covers advertisements through print, hoardings, railways, radio, television, internet and SMS, with illustrative examples. The amendment ensures uniform place of supply determination and correct revenue distribution.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification amends the IGST Rules, 2017 to provide detailed methodology for apportionment of value of advertisement services supplied to Government or other specified recipients when dissemination occurs across multiple States or Union Territories. It covers advertisements through print, hoardings, railways, radio, television, internet and SMS, with illustrative examples. The amendment ensures uniform place of supply determination and correct revenue distribution.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
