This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries relating to bricks and similar goods from Schedule I (5%) and inserting them under Schedule II (12%). The amendment covers fly ash bricks, fly ash aggregates, fossil meal bricks, building bricks, and roofing tiles. The change implements GST Council recommendations to rationalise rates on construction materials.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 omitting certain entries relating to bricks and similar goods from Schedule I (5%) and inserting them under Schedule II (12%). The amendment covers fly ash bricks, fly ash aggregates, fossil meal bricks, building bricks, and roofing tiles. The change implements GST Council recommendations to rationalise rates on construction materials.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.Issued for earlier notification?Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.Issued for earlier notification?Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.Issued for earlier notification?Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.Issued for earlier notification?Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 22/2018–Integrated Tax (Rate) by substituting tariff headings against Serial Nos. 4 and 29 relating to wooden frames and articles of copper. The amendment corrects tariff alignment and ensures accurate classification.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification amends Notification No. 22/2018–Integrated Tax (Rate) by substituting tariff headings against Serial Nos. 4 and 29 relating to wooden frames and articles of copper. The amendment corrects tariff alignment and ensures accurate classification.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising entries relating to fish, nuts, vegetables, tender coconut water and aircraft parts, and by omitting certain exemption entries. The amendment refines exemption coverage and aligns it with updated tariff descriptions and GST Council recommendations.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 revising entries relating to fish, nuts, vegetables, tender coconut water and aircraft parts, and by omitting certain exemption entries. The amendment refines exemption coverage and aligns it with updated tariff descriptions and GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising, substituting and inserting numerous tariff entries across Schedules I to IV covering food products, oils, minerals, aircraft, textiles, machinery, electronics, ores, lighting equipment, tobacco and nicotine products. It also introduces specific entries for bio-diesel, additive manufacturing machines, flat panel display modules and vaping-related products. The amendment gives effect to major GST Council decisions on rate rationalisation.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, substituting and inserting numerous tariff entries across Schedules I to IV covering food products, oils, minerals, aircraft, textiles, machinery, electronics, ores, lighting equipment, tobacco and nicotine products. It also introduces specific entries for bio-diesel, additive manufacturing machines, flat panel display modules and vaping-related products. The amendment gives effect to major GST Council decisions on rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification grants exemption or concessional IGST rates on specified COVID-19 related medicines such as Tocilizumab, Amphotericin B, Remdesivir, Itolizumab, Favipiravir and 2-Deoxy-D-Glucose. The concessions apply from 1 October 2021 up to and inclusive of 31 December 2021 to ensure affordability and availability of essential medicines during the pandemic.Issued for earlier notification?No — this is a standalone time-bound concessional rate notification.
This notification grants exemption or concessional IGST rates on specified COVID-19 related medicines such as Tocilizumab, Amphotericin B, Remdesivir, Itolizumab, Favipiravir and 2-Deoxy-D-Glucose. The concessions apply from 1 October 2021 up to and inclusive of 31 December 2021 to ensure affordability and availability of essential medicines during the pandemic.Issued for earlier notification?No — this is a standalone time-bound concessional rate notification.
This notification amends Notification No. 14/2017–Integrated Tax (Rate) by expanding the definition of motor vehicles to include omnibus and other motor vehicles and by inserting a new taxable category for restaurant services other than those supplied at specified premises. It also defines “specified premises” based on declared tariff exceeding ₹7,500 per unit per day. The amendment clarifies scope of taxability for restaurant and transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) by expanding the definition of motor vehicles to include omnibus and other motor vehicles and by inserting a new taxable category for restaurant services other than those supplied at specified premises. It also defines “specified premises” based on declared tariff exceeding ₹7,500 per unit per day. The amendment clarifies scope of taxability for restaurant and transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by excluding Governmental Authorities and Government Entities from certain exemption entries and by inserting provisos clarifying that exemptions shall not apply to services supplied through electronic commerce operators notified under section 5(5) of the IGST Act. The amendment ensures taxability of notified services supplied through e-commerce platforms.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 excluding Governmental Authorities and Government Entities from certain exemption entries and by inserting provisos clarifying that exemptions shall not apply to services supplied through electronic commerce operators notified under section 5(5) of the IGST Act. The amendment ensures taxability of notified services supplied through e-commerce platforms.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 restricting concessional rates under Serial No. 3 to services supplied to Union Territory or local authority only and by omitting related condition clauses. It also amends Serial No. 26 to exclude dyeing or printing of textiles from concessional treatment. The changes narrow concessional applicability and remove ambiguities in service descriptions.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 restricting concessional rates under Serial No. 3 to services supplied to Union Territory or local authority only and by omitting related condition clauses. It also amends Serial No. 26 to exclude dyeing or printing of textiles from concessional treatment. The changes narrow concessional applicability and remove ambiguities in service descriptions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
