This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting provisos extending the due date for exercising the option to pay GST under forward charge for FY 2023–24 up to 31 May 2023. It also allows newly registered GTAs to exercise such option within a specified period from registration. The amendment provides procedural relief and flexibility to GTA service providers.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 provisos extending the due date for exercising the option to pay GST under forward charge for FY 2023–24 up to 31 May 2023. It also allows newly registered GTAs to exercise such option within a specified period from registration. The amendment provides procedural relief and flexibility to GTA service providers.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an explanation to clarify that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, shall be treated as “educational institutions” for the limited purpose of conducting entrance examinations for admission to educational institutions. The amendment removes ambiguity and ensures continued exemption for such examination 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 an explanation to clarify that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, shall be treated as “educational institutions” for the limited purpose of conducting entrance examinations for admission to educational institutions. The amendment removes ambiguity and ensures continued exemption for such examination services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising the description of jaggery, khandsari sugar and rab when supplied as pre-packaged and labelled goods under Schedule I. It also inserts a new entry for pencil sharpeners under Schedule II (12%) and correspondingly excludes pencil sharpeners from a Schedule III entry. The amendment rationalises classification and rate structure.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 revising the description of jaggery, khandsari sugar and rab when supplied as pre-packaged and labelled goods under Schedule I. It also inserts a new entry for pencil sharpeners under Schedule II (12%) and correspondingly excludes pencil sharpeners from a Schedule III entry. The amendment rationalises classification and rate structure.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting a new entry to exempt “rab”, other than pre-packaged and labelled, under the relevant serial number. The amendment ensures differential tax treatment based on packaging status and aligns exemptions with food supply practices.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 to exempt “rab”, other than pre-packaged and labelled, under the relevant serial number. The amendment ensures differential tax treatment based on packaging status and aligns exemptions with food supply practices.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising entries relating to ethyl alcohol supplied for petrol blending, bran and residues of cereals, fruit pulp or juice-based drinks, mathematical and geometry boxes, and denatured ethyl alcohol. The amendment rationalises classification and rate applicability for specified goods with effect from the new financial year.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 revising entries relating to ethyl alcohol supplied for petrol blending, bran and residues of cereals, fruit pulp or juice-based drinks, mathematical and geometry boxes, and denatured ethyl alcohol. The amendment rationalises classification and rate applicability for specified goods with effect from the new financial year.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting the entry for aquatic feed, poultry feed and cattle feed, and by inserting a new entry for husk of pulses, concentrates including chuni or churi and khanda. The amendment clarifies exemption scope and ensures appropriate tax treatment of feed-related products.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 substituting the entry for aquatic feed, poultry feed and cattle feed, and by inserting a new entry for husk of pulses, concentrates including chuni or churi and khanda. The amendment clarifies exemption scope and ensures appropriate tax treatment of feed-related products.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.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 substituting Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.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 an explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for passenger transport, goods transport, ropeway services, renting of goods carriage, GTA services, and supporting transport services. It introduces taxation of hospital room charges exceeding ₹5,000 per day (other than ICU and similar units), inserts definitions for clinical establishment and health care services, and prescribes a revised procedure and declaration for GTAs opting to pay tax under forward charge. The amendments significantly restructure IGST rates on services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for passenger transport, goods transport, ropeway services, renting of goods carriage, GTA services, and supporting transport services. It introduces taxation of hospital room charges exceeding ₹5,000 per day (other than ICU and similar units), inserts definitions for clinical establishment and health care services, and prescribes a revised procedure and declaration for GTAs opting to pay tax under forward charge. The amendments significantly restructure IGST rates on services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
