This notification prescribes a concessional IGST rate of 5% on inter-State supply of specified food preparations supplied free of cost to economically weaker sections under programmes approved by the Central or State Government. The benefit is subject to certification and time-bound distribution conditions.Issued for earlier notification?No — this is an independent concessional rate notification
This notification prescribes a concessional IGST rate of 5% on inter-State supply of specified food preparations supplied free of cost to economically weaker sections under programmes approved by the Central or State Government. The benefit is subject to certification and time-bound distribution conditions.Issued for earlier notification?No — this is an independent concessional rate notification
This notification amends Notification No. 08/2017–Integrated Tax by substituting and inserting additional entries in the list of handicraft goods eligible for registration exemption. New items such as handmade shawls, chain stitch, crewel, wicker willow products, toran, and articles made of shola are included. The amendment broadens the scope of benefits available to handicraft artisans.Issued for earlier notification?Yes — amends Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification amends Notification No. 08/2017–Integrated Tax by substituting and inserting additional entries in the list of handicraft goods eligible for registration exemption. New items such as handmade shawls, chain stitch, crewel, wicker willow products, toran, and articles made of shola are included. The amendment broadens the scope of benefits available to handicraft artisans.Issued for earlier notification?Yes — amends Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification exempts persons making inter-State supplies of taxable services from obtaining GST registration, provided their aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States, excluding Jammu and Kashmir). The exemption is granted under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification exempts persons making inter-State supplies of taxable services from obtaining GST registration, provided their aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States, excluding Jammu and Kashmir). The exemption is granted under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification authorises State GST and Union Territory GST officers to act as proper officers for sanction of IGST refunds under section 20 of the IGST Act read with sections 54 and 55 of the CGST Act. The cross-empowerment applies except for refunds governed by rule 96 of the CGST Rules, 2017. The measure facilitates decentralised and efficient refund processing.
This notification authorises State GST and Union Territory GST officers to act as proper officers for sanction of IGST refunds under section 20 of the IGST Act read with sections 54 and 55 of the CGST Act. The cross-empowerment applies except for refunds governed by rule 96 of the CGST Rules, 2017. The measure facilitates decentralised and efficient refund processing.
This notification exempts inter-State supplies of goods or services or both received by a registered person from an unregistered supplier from IGST under section 5(4) of the IGST Act. The exemption is available to all registered persons up to 31 March 2018. It temporarily suspends reverse charge liability on such supplies.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supplies of goods or services or both received by a registered person from an unregistered supplier from IGST under section 5(4) of the IGST Act. The exemption is available to all registered persons up to 31 March 2018. It temporarily suspends reverse charge liability on such supplies.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by expanding exemptions for services provided by Government Entities against grants, exempting GTA services to unregistered persons, exempting annuity-based access to roads or bridges, and revising exemption for long-term lease of industrial plots. It also substitutes definitions of “Governmental Authority” and introduces “Government Entity”.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 expanding exemptions for services provided by Government Entities against grants, exempting GTA services to unregistered persons, exempting annuity-based access to roads or bridges, and revising exemption for long-term lease of industrial plots. It also substitutes definitions of “Governmental Authority” and introduces “Government Entity”.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by members of the Oversight Committee constituted by the Reserve Bank of India to the RBI as liable to tax under reverse charge. The RBI is made liable to pay IGST on such services.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 members of the Oversight Committee constituted by the Reserve Bank of India to the RBI as liable to tax under reverse charge. The RBI is made liable to pay IGST on such services.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by making extensive insertions, omissions and substitutions across Schedules I to IV. It revises rates and classifications for food items, textiles, scrap, e-waste, biomass briquettes, handicrafts, medicinal products, office articles, machinery parts, and stone products. It also prescribes conditions relating to branded goods and voluntary forgoing of brand rights.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 making extensive insertions, omissions and substitutions across Schedules I to IV. It revises rates and classifications for food items, textiles, scrap, e-waste, biomass briquettes, handicrafts, medicinal products, office articles, machinery parts, and stone products. It also prescribes conditions relating to branded goods and voluntary forgoing of brand rights.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 exempting duty credit scrips and supplies of goods by Government Entities to Government against grants. It also inserts a definition of “Government Entity” and prescribes conditions relating to branded goods where brand rights are voluntarily foregone.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 exempting duty credit scrips and supplies of goods by Government Entities to Government against grants. It also inserts a definition of “Government Entity” and prescribes conditions relating to branded goods where brand rights are voluntarily foregone.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government or local authorities to registered persons as liable to IGST under reverse charge. The recipient is made liable to pay tax.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 used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government or local authorities to registered persons as liable to IGST under reverse charge. The recipient is made liable to pay tax.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
