This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential 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 new exemption entries relating to services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.Issued for earlier notification?Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.
This notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.Issued for earlier notification?Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedule II (12%) and Schedule III (18%) covering items such as cartons and boxes of paperboard, milk cans, solar cookers, and related parts. It also inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be treated as “pre-packaged and labelled”. The amendments rationalise rates and remove interpretational ambiguity.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 inserting and revising entries across Schedule II (12%) and Schedule III (18%) covering items such as cartons and boxes of paperboard, milk cans, solar cookers, and related parts. It also inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be treated as “pre-packaged and labelled”. The amendments rationalise rates and remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.Issued for earlier notification?Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).
This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.Issued for earlier notification?Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).
This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.Issued for earlier notification?Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.
This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.Issued for earlier notification?Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility 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 provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility services.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 additional conditions for availing input tax credit where services are supplied at a concessional IGST rate of 5%, restricting credit to the extent of tax payable at such concessional rate. It also modifies and omits certain entries relating to betting and gambling services and deletes corresponding classification entries in the Annexure. The amendments clarify ITC eligibility and prevent excess credit in the same line of business.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 additional conditions for availing input tax credit where services are supplied at a concessional IGST rate of 5%, restricting credit to the extent of tax payable at such concessional rate. It also modifies and omits certain entries relating to betting and gambling services and deletes corresponding classification entries in the Annexure. The amendments clarify ITC eligibility and prevent excess credit in the same line of business.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by including the Ministry of Railways (Indian Railways) within specified service entries and excluding it from others, thereby clearly delineating tax treatment of services supplied by or to the Railways. The amendment removes ambiguity and ensures consistent application of reverse charge provisions.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 including the Ministry of Railways (Indian Railways) within specified service entries and excluding it from others, thereby clearly delineating tax treatment of services supplied by or to the Railways. The amendment removes ambiguity and ensures consistent application of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
