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 corrigendum substitutes the description of legal services under serial number 3 to clarify that services provided by an individual advocate, senior advocate or firm of advocates by way of legal services are covered under reverse charge. It also inserts a definition of “legal service” to remove interpretational ambiguity.Issued for earlier notification?Yes — corrigendum to Notification No. 10/2017–IGST (Rate).
This corrigendum substitutes the description of legal services under serial number 3 to clarify that services provided by an individual advocate, senior advocate or firm of advocates by way of legal services are covered under reverse charge. It also inserts a definition of “legal service” to remove interpretational ambiguity.Issued for earlier notification?Yes — corrigendum to Notification No. 10/2017–IGST (Rate).
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.
This notification amends Notification No. 30/2017–Integrated Tax (Rate) by extending the concessional treatment for distribution of milk products to companies registered under the Companies Act, 2013, in addition to dairy cooperatives. The amendment broadens the scope of beneficiaries without altering the rate structure.Issued for earlier notification?Yes — it amends Notification No. 30/2017–Integrated Tax (Rate).
This notification amends Notification No. 30/2017–Integrated Tax (Rate) by extending the concessional treatment for distribution of milk products to companies registered under the Companies Act, 2013, in addition to dairy cooperatives. The amendment broadens the scope of beneficiaries without altering the rate structure.Issued for earlier notification?Yes — it amends Notification No. 30/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by consolidating entries relating to Public Distribution System services and exempting services by way of admission to protected monuments declared under central or state laws. It omits redundant entries and streamlines exemption coverage.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 consolidating entries relating to Public Distribution System services and exempting services by way of admission to protected monuments declared under central or state laws. It omits redundant entries and streamlines exemption coverage.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 definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.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 definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification grants partial exemption from IGST on supply of scientific and technical instruments, equipment, consumables, software and prototypes to public funded research institutions, government laboratories and registered research institutions. The exemption is subject to certification and usage conditions and aims to promote research and development activities.Issued for earlier notification?No — this is an independent concessional exemption notification.
This notification grants partial exemption from IGST on supply of scientific and technical instruments, equipment, consumables, software and prototypes to public funded research institutions, government laboratories and registered research institutions. The exemption is subject to certification and usage conditions and aims to promote research and development activities.Issued for earlier notification?No — this is an independent concessional exemption notification.
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.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 substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of raw cotton by an agriculturist to any registered person as liable to IGST under reverse charge. The recipient is made responsible for payment of tax. The measure addresses tax leakage and ensures compliance in the cotton supply chain.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 supply of raw cotton by an agriculturist to any registered person as liable to IGST under reverse charge. The recipient is made responsible for payment of tax. The measure addresses tax leakage and ensures compliance in the cotton supply chain.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by restructuring exemptions for fresh, chilled, frozen and dried food products. It clarifies exemption eligibility based on branding, unit container conditions, and voluntary foregone brand rights. Several entries are substituted, omitted, or newly inserted to remove interpretational disputes.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 restructuring exemptions for fresh, chilled, frozen and dried food products. It clarifies exemption eligibility based on branding, unit container conditions, and voluntary foregone brand rights. Several entries are substituted, omitted, or newly inserted to remove interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
