This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising tax treatment of intellectual property services, manufacturing and job work services (including alcoholic liquor for human consumption), admission to amusement parks, casinos and sporting events, and other specified services. It also updates references relating to charitable registrations and corrects cross-schedule references. The amendments give effect to GST Council recommendations and rationalise service tax rates.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 revising tax treatment of intellectual property services, manufacturing and job work services (including alcoholic liquor for human consumption), admission to amusement parks, casinos and sporting events, and other specified services. It also updates references relating to charitable registrations and corrects cross-schedule references. The amendments give effect to GST Council recommendations and rationalise service tax rates.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.Issued for earlier notification?Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).
This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.Issued for earlier notification?Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).
This notification grants concessional IGST rates or full exemption on a wide range of COVID-19 relief goods such as medical oxygen, COVID testing kits, essential medicines (including Remdesivir, Amphotericin B and Tocilizumab), ventilators, oxygen concentrators, hand sanitizers, pulse oximeters, and ambulances. The concessions apply up to and inclusive of 30 September 2021 to facilitate affordable access to critical medical supplies during the pandemic.Issued for earlier notification?No — this is a standalone exemption/concessional rate notification.
This notification grants concessional IGST rates or full exemption on a wide range of COVID-19 relief goods such as medical oxygen, COVID testing kits, essential medicines (including Remdesivir, Amphotericin B and Tocilizumab), ventilators, oxygen concentrators, hand sanitizers, pulse oximeters, and ambulances. The concessions apply up to and inclusive of 30 September 2021 to facilitate affordable access to critical medical supplies during the pandemic.Issued for earlier notification?No — this is a standalone exemption/concessional rate notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by providing that, for the period from 14 June 2021 to 30 September 2021, the IGST rate on specified passenger transport services covered under Serial No. 3 shall be levied at a concessional rate of 5%, irrespective of the rate otherwise prescribed. The measure was introduced in public interest as a temporary relief during the COVID-19 period.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 providing that, for the period from 14 June 2021 to 30 September 2021, the IGST rate on specified passenger transport services covered under Serial No. 3 shall be levied at a concessional rate of 5%, irrespective of the rate otherwise prescribed. The measure was introduced in public interest as a temporary relief during the COVID-19 period.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 06/2019–Integrated Tax (Rate) by revising the language relating to the time of supply and liability to pay tax in respect of development rights, long-term lease and Floor Space Index (FSI). It provides that tax liability shall arise in the tax period not later than the period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes ambiguity and aligns tax liability with statutory timelines.Issued for earlier notification?Yes — it amends Notification No. 06/2019–Integrated Tax (Rate).
This notification amends Notification No. 06/2019–Integrated Tax (Rate) by revising the language relating to the time of supply and liability to pay tax in respect of development rights, long-term lease and Floor Space Index (FSI). It provides that tax liability shall arise in the tax period not later than the period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes ambiguity and aligns tax liability with statutory timelines.Issued for earlier notification?Yes — it amends Notification No. 06/2019–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying that a landowner-promoter is eligible to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner in a real estate project. It also inserts a new concessional rate entry of 5% for maintenance, repair or overhaul services in respect of ships and other vessels, their engines and components. The amendment provides clarity and sector-specific relief.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 clarifying that a landowner-promoter is eligible to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner in a real estate project. It also inserts a new concessional rate entry of 5% for maintenance, repair or overhaul services in respect of ships and other vessels, their engines and components. The amendment provides clarity and sector-specific relief.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff heading “9503” against Serial No. 259A in Schedule I (5%), thereby correcting the classification of toys. It also inserts Diethylcarbamazine in List 1 of Schedule I, granting concessional IGST rate to the specified medicine. The amendments are corrective and aimed at ensuring accurate classification and concessional treatment.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 substituting the tariff heading “9503” against Serial No. 259A in Schedule I (5%), thereby correcting the classification of toys. It also inserts Diethylcarbamazine in List 1 of Schedule I, granting concessional IGST rate to the specified medicine. The amendments are corrective and aimed at ensuring accurate classification and concessional treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new entry exempting satellite launch services supplied by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited. The exemption supports India’s space programme and promotes commercial satellite launch activities.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 entry exempting satellite launch services supplied by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited. The exemption supports India’s space programme and promotes commercial satellite launch activities.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 extending the validity period of exemption for services covered under Serial Nos. 20A and 20B from the year 2020 to the year 2021. The extension continues IGST exemption on specified international and cross-border services in public interest.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 extending the validity period of exemption for services covered under Serial Nos. 20A and 20B from the year 2020 to the year 2021. The extension continues IGST exemption on specified international and cross-border services in public interest.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% on maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. The amendment aims to promote the domestic aviation MRO sector and reduce operational costs for airlines.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% on maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. The amendment aims to promote the domestic aviation MRO sector and reduce operational costs for airlines.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
