This notification brings into force the Integrated Goods and Services Tax Rules, 2017 and provides that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to IGST matters. The rules lay down procedural provisions for levy, collection, refund, and compliance under IGST. The notification is deemed effective from 22 June 2017.
This notification brings into force the Integrated Goods and Services Tax Rules, 2017 and provides that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to IGST matters. The rules lay down procedural provisions for levy, collection, refund, and compliance under IGST. The notification is deemed effective from 22 June 2017.
This notification mandates disclosure of HSN codes on tax invoices depending on the aggregate turnover of the registered person in the preceding financial year. No HSN is required up to ₹1.5 crore turnover, 2-digit HSN is required for turnover between ₹1.5 crore and ₹5 crore, and 4-digit HSN for turnover exceeding ₹5 crore. The notification aims to standardise invoicing practices.
This notification mandates disclosure of HSN codes on tax invoices depending on the aggregate turnover of the registered person in the preceding financial year. No HSN is required up to ₹1.5 crore turnover, 2-digit HSN is required for turnover between ₹1.5 crore and ₹5 crore, and 4-digit HSN for turnover exceeding ₹5 crore. The notification aims to standardise invoicing practices.
This notification prescribes interest rates for delayed payment of tax, excess input tax credit utilisation, delayed refunds, and refunds arising from appellate orders under IGST read with relevant provisions of the CGST Act. The rates range from 6% to 24% per annum depending on the nature of default or refund. The notification provides certainty on interest liability under GST.
This notification prescribes interest rates for delayed payment of tax, excess input tax credit utilisation, delayed refunds, and refunds arising from appellate orders under IGST read with relevant provisions of the CGST Act. The rates range from 6% to 24% per annum depending on the nature of default or refund. The notification provides certainty on interest liability under GST.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification prescribes a concessional IGST rate of 5% on specified goods supplied for petroleum exploration, mining, coal bed methane and marginal field operations, subject to certification by the Directorate General of Hydrocarbons. It applies to supplies made to ONGC, OIL, contractors and sub-contractors under approved contracts.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification prescribes a concessional IGST rate of 5% on specified goods supplied for petroleum exploration, mining, coal bed methane and marginal field operations, subject to certification by the Directorate General of Hydrocarbons. It applies to supplies made to ONGC, OIL, contractors and sub-contractors under approved contracts.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification specifies goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn, and lottery supplies on which IGST is payable by the recipient under reverse charge. The liability shifts to registered recipients to ensure tax compliance in sectors dominated by unorganised suppliers.Issued for earlier notification?No — this is the principal IGST reverse charge notification for goods
This notification specifies goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn, and lottery supplies on which IGST is payable by the recipient under reverse charge. The liability shifts to registered recipients to ensure tax compliance in sectors dominated by unorganised suppliers.Issued for earlier notification?No — this is the principal IGST reverse charge notification for goods
This notification specifies a list of goods (notably woven fabrics, knitted fabrics, and railway rolling stock) in respect of which refund of unutilised input tax credit shall not be allowed where credit accumulates due to inverted duty structure. The restriction applies only to accumulation arising from higher tax on inputs than outputs. Nil-rated and fully exempt supplies are excluded from its scope.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies a list of goods (notably woven fabrics, knitted fabrics, and railway rolling stock) in respect of which refund of unutilised input tax credit shall not be allowed where credit accumulates due to inverted duty structure. The restriction applies only to accumulation arising from higher tax on inputs than outputs. Nil-rated and fully exempt supplies are excluded from its scope.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies the Canteen Stores Department (CSD) as a person entitled to claim refund of 50% of the IGST paid on inward supplies of goods. The refund applies where such goods are subsequently supplied to Unit Run Canteens or authorised customers. The notification operationalises section 55 of the CGST Act read with section 20 of the IGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification specifies the Canteen Stores Department (CSD) as a person entitled to claim refund of 50% of the IGST paid on inward supplies of goods. The refund applies where such goods are subsequently supplied to Unit Run Canteens or authorised customers. The notification operationalises section 55 of the CGST Act read with section 20 of the IGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification exempts inter-State supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and supplies by Unit Run Canteens to authorised customers, from IGST. The exemption supports welfare supplies to defence personnel and their families.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and supplies by Unit Run Canteens to authorised customers, from IGST. The exemption supports welfare supplies to defence personnel and their families.Issued for earlier notification?No — this is an independent exemption notification.
