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 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 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 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 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 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 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. 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 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. 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).
