This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries from Schedules I and II, inserting a new entry for matches under Schedule II (12%), and revising entries under Schedule III (18%). The amendment rationalises GST rates on specified goods and removes redundant classifications.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 from Schedules I and II, inserting a new entry for matches under Schedule II (12%), and revising entries under Schedule III (18%). The amendment rationalises GST rates on specified goods and removes redundant classifications.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 the earlier entry for lottery under Schedule II (12%) and inserting a new entry under Schedule IV (28%) covering lottery under any chapter. The amendment results in a uniform IGST rate of 28% on lottery, irrespective of the nature of draw, in line with GST Council recommendations.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 the earlier entry for lottery under Schedule II (12%) and inserting a new entry under Schedule IV (28%) covering lottery under any chapter. The amendment results in a uniform IGST rate of 28% on lottery, irrespective of the nature of draw, in line with GST Council recommendations.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 reducing the threshold period for exemption on upfront amount payable for long-term lease of industrial or financial business plots from 50 years to 20 years and strengthening compliance conditions. The amendment clarifies liability in case of violation of land-use conditions.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 reducing the threshold period for exemption on upfront amount payable for long-term lease of industrial or financial business plots from 50 years to 20 years and strengthening compliance conditions. The amendment clarifies liability in case of violation of land-use conditions.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by substituting the reverse charge entry relating to renting of motor vehicles designed to carry passengers where fuel cost is included in the consideration. It clarifies the applicability of reverse charge when the supplier does not charge IGST at 12%.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 substituting the reverse charge entry relating to renting of motor vehicles designed to carry passengers where fuel cost is included in the consideration. It clarifies the applicability of reverse charge when the supplier does not charge IGST at 12%.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 omitting certain entries from Schedule II (12%) and inserting woven and non-woven bags and flexible intermediate bulk containers under Schedule III (18%). The amendment rationalises GST rates on packaging 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 from Schedule II (12%) and inserting woven and non-woven bags and flexible intermediate bulk containers under Schedule III (18%). The amendment rationalises GST rates on packaging materials.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting an explanation clarifying that “bus body building” includes building of body on the chassis of any vehicle falling under Chapter 87 of the Customs Tariff. The clarification resolves classification disputes and ensures uniform tax treatment.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 an explanation clarifying that “bus body building” includes building of body on the chassis of any vehicle falling under Chapter 87 of the Customs Tariff. The clarification resolves classification disputes and ensures uniform tax treatment.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification makes extensive amendments across multiple schedules of Notification No. 1/2017–Integrated Tax (Rate), including omission and insertion of entries relating to marine fuel, wet grinders, railway locomotives and rolling stock, woven and non-woven bags, caffeinated beverages, precious stones, and motor vehicles for persons with disabilities. The changes rationalise rates and correct inverted duty structures.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification makes extensive amendments across multiple schedules of Notification No. 1/2017–Integrated Tax (Rate), including omission and insertion of entries relating to marine fuel, wet grinders, railway locomotives and rolling stock, woven and non-woven bags, caffeinated beverages, precious stones, and motor vehicles for persons with disabilities. The changes rationalise rates and correct inverted duty structures.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 new entries exempting dried tamarind and plates and cups made of leaves, flowers or bark. The amendment supports traditional and eco-friendly products by keeping them outside the tax net.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 new entries exempting dried tamarind and plates and cups made of leaves, flowers or bark. The amendment supports traditional and eco-friendly products by keeping them outside the tax net.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) to extend concessional IGST rate benefits to petroleum and coal bed methane operations undertaken under the Hydrocarbon Exploration Licensing Policy (HELP) and Open Acreage Licensing Policy (OALP). It also prescribes conditions for disposal of non-serviceable goods.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) to extend concessional IGST rate benefits to petroleum and coal bed methane operations undertaken under the Hydrocarbon Exploration Licensing Policy (HELP) and Open Acreage Licensing Policy (OALP). It also prescribes conditions for disposal of non-serviceable goods.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by extending concessional IGST rate benefits, earlier applicable only to gold, to silver and platinum supplied by nominated agencies to registered persons. It also updates definitions to align with Customs Tariff headings.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by extending concessional IGST rate benefits, earlier applicable only to gold, to silver and platinum supplied by nominated agencies to registered persons. It also updates definitions to align with Customs Tariff headings.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
