This notification prescribes a concessional IGST rate equal to 65% of the applicable rate on inter-State leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The benefit is available only up to 30 June 2020. The notification provides transitional relief for pre-GST vehicle leases.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification prescribes a concessional IGST rate equal to 65% of the applicable rate on inter-State leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The benefit is available only up to 30 June 2020. The notification provides transitional relief for pre-GST vehicle leases.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and ITC conditions for construction services, passenger transport, goods transport, renting and leasing of motor vehicles, offshore oil and gas contracts, and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates.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 rates and ITC conditions for construction services, passenger transport, goods transport, renting and leasing of motor vehicles, offshore oil and gas contracts, and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates.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 a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related services.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 a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (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 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 Notification No. 1/2017–Integrated Tax (Rate) by making wide-ranging changes across multiple schedules. It revises rate entries for food products, textiles, handicrafts, religious articles, agricultural goods and consumer items. It also introduces a detailed framework for taxation of branded goods where brand rights are voluntarily foregone.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 wide-ranging changes across multiple schedules. It revises rate entries for food products, textiles, handicrafts, religious articles, agricultural goods and consumer items. It also introduces a detailed framework for taxation of branded goods where brand rights are voluntarily foregone.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 align exemption entries with the revised definition of brand name and voluntary forgoing of brand rights. It inserts and substitutes entries for khadi, cotton seed oil cake, idols, handicraft items and indigenous musical instruments, along with detailed annexures.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 align exemption entries with the revised definition of brand name and voluntary forgoing of brand rights. It inserts and substitutes entries for khadi, cotton seed oil cake, idols, handicraft items and indigenous musical instruments, along with detailed annexures.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) to restrict refund of accumulated input tax credit in respect of corduroy fabrics. The amendment limits refund eligibility 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) to restrict refund of accumulated input tax credit in respect of corduroy fabrics. The amendment limits refund eligibility for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification exempts inter-State supply of skimmed milk powder or concentrated milk when supplied to a distinct person for use in production of milk for distribution through dairy cooperatives. The exemption is subject to the condition that such goods are not further supplied as skimmed milk powder.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of skimmed milk powder or concentrated milk when supplied to a distinct person for use in production of milk for distribution through dairy cooperatives. The exemption is subject to the condition that such goods are not further supplied as skimmed milk powder.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.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 a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.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 an exemption for services by way of right to admission to events organised under the FIFA U-17 World Cup 2017. The exemption applies only to event-related admission services.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 an exemption for services by way of right to admission to events organised under the FIFA U-17 World Cup 2017. The exemption applies only to event-related admission services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
