This notification amends Notification No. 9/2018–Integrated Tax (Rate) by revising the IGST rate against Serial No. 4 in the Table from 12% to 18%. The amendment results in an upward revision of the applicable rate on the specified supply, aligning it with the revised rate structure recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).
This notification amends Notification No. 9/2018–Integrated Tax (Rate) by revising the IGST rate against Serial No. 4 in the Table from 12% to 18%. The amendment results in an upward revision of the applicable rate on the specified supply, aligning it with the revised rate structure recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).
This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding the scope of concessional supply to include food inputs used for supplies made under government-approved nutrition schemes such as ICDS. The amendment ensures that ancillary food inputs supplied for such schemes receive the same tax treatment as the principal supplies, thereby facilitating smooth implementation of welfare programmes.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding the scope of concessional supply to include food inputs used for supplies made under government-approved nutrition schemes such as ICDS. The amendment ensures that ancillary food inputs supplied for such schemes receive the same tax treatment as the principal supplies, thereby facilitating smooth implementation of welfare programmes.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting a new entry for Gene Therapy in the Schedule. It also substitutes the explanation defining “pre-packaged and labelled” to bring it in line with the Legal Metrology Act, 2009, thereby ensuring uniform application of IGST provisions. The changes are clarificatory and intended to rationalise tax treatment of advanced medical therapies.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 inserting a new entry for Gene Therapy in the Schedule. It also substitutes the explanation defining “pre-packaged and labelled” to bring it in line with the Legal Metrology Act, 2009, thereby ensuring uniform application of IGST provisions. The changes are clarificatory and intended to rationalise tax treatment of advanced medical therapies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Schedule I and Schedule III of Notification No. 1/2017–Integrated Tax (Rate) to include Fortified Rice Kernel (FRK) under the relevant tariff entry and to expressly cover FRK in specified food preparations. It also substitutes the definition of “pre-packaged and labelled” to align it with the Legal Metrology Act, 2009, prescribing a uniform interpretation based on retail packages up to 25 kg or 25 litres. These amendments aim to remove ambiguity and ensure consistent levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Schedule I and Schedule III of Notification No. 1/2017–Integrated Tax (Rate) to include Fortified Rice Kernel (FRK) under the relevant tariff entry and to expressly cover FRK in specified food preparations. It also substitutes the definition of “pre-packaged and labelled” to align it with the Legal Metrology Act, 2009, prescribing a uniform interpretation based on retail packages up to 25 kg or 25 litres. These amendments aim to remove ambiguity and ensure consistent levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related 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) by inserting a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related services.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting multiple new exemption entries covering import of services by foreign airline establishments, ancillary electricity distribution services, research and development services funded by grants, educational board affiliation services, and skill development programmes. It also updates references relating to vocational education authorities, thereby broadening and clarifying the exemption framework.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 multiple new exemption entries covering import of services by foreign airline establishments, ancillary electricity distribution services, research and development services funded by grants, educational board affiliation services, and skill development programmes. It also updates references relating to vocational education authorities, thereby broadening and clarifying the exemption framework.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.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 inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new entry specifying that supplies of metal scrap by unregistered persons to registered persons shall be covered under the reverse charge mechanism. The amendment strengthens tax compliance in the scrap sector and addresses revenue leakage.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new entry specifying that supplies of metal scrap by unregistered persons to registered persons shall be covered under the reverse charge mechanism. The amendment strengthens tax compliance in the scrap sector and addresses revenue leakage.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by adding specified cancer medicines to the concessional list, inserting entries for extruded or expanded savoury food products, and revising classifications for snack pellets. It also rationalises rates applicable to seats, including motor vehicle seats, by redistributing them across appropriate schedules. The amendments ensure accurate classification and rate applicability.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 adding specified cancer medicines to the concessional list, inserting entries for extruded or expanded savoury food products, and revising classifications for snack pellets. It also rationalises rates applicable to seats, including motor vehicle seats, by redistributing them across appropriate schedules. The amendments ensure accurate classification and rate applicability.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
