These corrigenda rectify clerical and typographical errors in Schedules I to IV of Notification No. 1/2017. Corrections include substitution of tariff headings, refinement of product descriptions, insertion of omitted entries, and clarification of renewable energy devices and agricultural goods. The corrigenda ensure accurate rate application without altering the substantive tax policy.Issued for earlier notification?Yes — corrigenda to Notification No. 1/2017–IGST (Rate).
These corrigenda rectify clerical and typographical errors in Schedules I to IV of Notification No. 1/2017. Corrections include substitution of tariff headings, refinement of product descriptions, insertion of omitted entries, and clarification of renewable energy devices and agricultural goods. The corrigenda ensure accurate rate application without altering the substantive tax policy.Issued for earlier notification?Yes — corrigenda to Notification No. 1/2017–IGST (Rate).
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.Issued for earlier notification:Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.Issued for earlier notification:Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.Issued for earlier notification?No — this is an independent exemption notification.
This notification rescinds Notification No. 15/2017–Integrated Tax (Rate) with effect from 5 July 2017, except as regards actions already taken or omitted before such rescission. The withdrawal affects the earlier exemption relating to SEZ imports.Issued for earlier notification?Yes — it rescinds Notification No. 15/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 15/2017–Integrated Tax (Rate) with effect from 5 July 2017, except as regards actions already taken or omitted before such rescission. The withdrawal affects the earlier exemption relating to SEZ imports.Issued for earlier notification?Yes — it rescinds Notification No. 15/2017–Integrated Tax (Rate).
This is the principal IGST rate notification prescribing tax rates of 5%, 12%, 18%, 28%, 3% and 0.25% for inter-State supplies of goods based on detailed schedules aligned with the Customs Tariff. It lays the foundation for rate classification of goods under IGST. The notification operates on the recommendations of the GST Council and applies tariff-wise descriptions for uniform levy across States.Issued for earlier notification?No — this is the principal IGST rate notification.
This is the principal IGST rate notification prescribing tax rates of 5%, 12%, 18%, 28%, 3% and 0.25% for inter-State supplies of goods based on detailed schedules aligned with the Customs Tariff. It lays the foundation for rate classification of goods under IGST. The notification operates on the recommendations of the GST Council and applies tariff-wise descriptions for uniform levy across States.Issued for earlier notification?No — this is the principal IGST rate notification.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on mineral or chemical fertilisers from 12% to 5%. Corresponding entries under the 12% schedule are omitted. The amendment provides tax relief to the agricultural sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on mineral or chemical fertilisers from 12% to 5%. Corresponding entries under the 12% schedule are omitted. The amendment provides tax relief to the agricultural sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification exempts goods or services imported by a unit or developer in a Special Economic Zone from IGST, provided such imports are for authorised operations. The exemption applies under section 3(7) of the Customs Tariff Act and supports the zero-rated framework for SEZ operations.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts goods or services imported by a unit or developer in a Special Economic Zone from IGST, provided such imports are for authorised operations. The exemption applies under section 3(7) of the Customs Tariff Act and supports the zero-rated framework for SEZ operations.Issued for earlier notification?No — this is an independent exemption notification.
This corrigendum inserts a deeming valuation provision prescribing 10% of CIF value where taxable value of ocean freight services is not available. It also corrects references to service classification and serial numbering errors in Notification No. 8/2017. The corrigendum clarifies legislative intent without altering the charging scheme.Issued for earlier notification?Yes — corrigendum to Notification No. 8/2017–IGST (Rate).
This corrigendum inserts a deeming valuation provision prescribing 10% of CIF value where taxable value of ocean freight services is not available. It also corrects references to service classification and serial numbering errors in Notification No. 8/2017. The corrigendum clarifies legislative intent without altering the charging scheme.Issued for earlier notification?Yes — corrigendum to Notification No. 8/2017–IGST (Rate).
Summary:This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.Issued for earlier notification?Yes — corrigendum to Notification No. 4/2017–IGST (Rate).
Summary:This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.Issued for earlier notification?Yes — corrigendum to Notification No. 4/2017–IGST (Rate).
This notification notifies specified services—namely passenger transport services by radio-taxi, motorcab, maxicab or motorcycle, and accommodation services in hotels and similar establishments—on which IGST shall be paid by the electronic commerce operator. The liability applies where such services are supplied through an electronic platform.Issued for earlier notification?No — this is an independent reverse-charge-type liability notification.
This notification notifies specified services—namely passenger transport services by radio-taxi, motorcab, maxicab or motorcycle, and accommodation services in hotels and similar establishments—on which IGST shall be paid by the electronic commerce operator. The liability applies where such services are supplied through an electronic platform.Issued for earlier notification?No — this is an independent reverse-charge-type liability notification.
