This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt supply of electrically operated vehicles meant to carry more than twelve passengers when supplied to a local authority. It also defines “electrically operated vehicle” for clarity. The amendment encourages adoption of electric public transport.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt supply of electrically operated vehicles meant to carry more than twelve passengers when supplied to a local authority. It also defines “electrically operated vehicle” for clarity. The amendment encourages adoption of electric public transport.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 inserting entries to levy IGST at 5% on electrically operated vehicles, including two- and three-wheelers, and on chargers or charging stations for electric vehicles. It also omits an overlapping 12% entry and modifies an 18% entry to exclude EV chargers. The amendment promotes electric mobility.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 entries to levy IGST at 5% on electrically operated vehicles, including two- and three-wheelers, and on chargers or charging stations for electric vehicles. It also omits an overlapping 12% entry and modifies an 18% entry to exclude EV chargers. The amendment promotes electric mobility.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification exempts from IGST the supply of goods by retail outlets established in the departure area of international airports, beyond immigration counters, when supplied to outgoing international tourists. The exemption complements the refund mechanism and facilitates tax-free shopping for international passengers.Issued for earlier notification?No — this is a standalone exemption notification.
This notification exempts from IGST the supply of goods by retail outlets established in the departure area of international airports, beyond immigration counters, when supplied to outgoing international tourists. The exemption complements the refund mechanism and facilitates tax-free shopping for international passengers.Issued for earlier notification?No — this is a standalone exemption notification.
This notification specifies retail outlets located in the departure area of international airports, beyond immigration counters, as a class of persons entitled to claim refund of IGST paid on inward supplies of goods sold tax-free to outgoing international tourists. It also defines “outgoing international tourist” for this purpose and prescribes compliance with Rule 95A of the CGST Rules.Issued for earlier notification?No — this is a standalone refund entitlement notification.
This notification specifies retail outlets located in the departure area of international airports, beyond immigration counters, as a class of persons entitled to claim refund of IGST paid on inward supplies of goods sold tax-free to outgoing international tourists. It also defines “outgoing international tourist” for this purpose and prescribes compliance with Rule 95A of the CGST Rules.Issued for earlier notification?No — this is a standalone refund entitlement notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by extending the cut-off date for promoters opting to pay tax at the old effective rates of 12% (for non-affordable housing) and 8% (for affordable housing) with input tax credit. It substitutes the date “10th” with “20th” at relevant places in the Table and Annexure, thereby granting additional time for exercising the option.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 extending the cut-off date for promoters opting to pay tax at the old effective rates of 12% (for non-affordable housing) and 8% (for affordable housing) with input tax credit. It substitutes the date “10th” with “20th” at relevant places in the Table and Annexure, thereby granting additional time for exercising the option.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This corrigendum corrects typographical errors in the rate column of Notification No. 03/2019–Integrated Tax (Rate). The figures “6” and “9” are substituted with “12” and “18” respectively at the specified places in the table. The correction clarifies applicable tax rates without altering the substantive provisions of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting a new entry under Schedule III (18%) to prescribe the applicable IGST rate on supplies of goods (other than capital goods and cement) made by unregistered persons to promoters for construction of real estate projects, where tax is payable by the promoter under reverse charge as notified under Notification No. 07/2019. It ensures uniform rate application for such supplies.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 a new entry under Schedule III (18%) to prescribe the applicable IGST rate on supplies of goods (other than capital goods and cement) made by unregistered persons to promoters for construction of real estate projects, where tax is payable by the promoter under reverse charge as notified under Notification No. 07/2019. It ensures uniform rate application for such supplies.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification notifies that promoters shall be liable to pay IGST under reverse charge on specified supplies received from unregistered suppliers, including goods or services constituting shortfall from the minimum value required to be purchased for construction of a real estate project, cement falling under heading 2523, and specified capital goods. It defines key terms such as promoter, real estate project (REP), residential real estate project (RREP), and floor space index (FSI). The notification implements the revised real estate taxation framework.Issued for earlier notification?No — this is a standalone reverse charge notification.
This notification notifies that promoters shall be liable to pay IGST under reverse charge on specified supplies received from unregistered suppliers, including goods or services constituting shortfall from the minimum value required to be purchased for construction of a real estate project, cement falling under heading 2523, and specified capital goods. It defines key terms such as promoter, real estate project (REP), residential real estate project (RREP), and floor space index (FSI). The notification implements the revised real estate taxation framework.Issued for earlier notification?No — this is a standalone reverse charge notification.
This notification specifies the class of registered persons (promoters) and prescribes the time of supply for services involving development rights, FSI, and long-term lease of land. The tax liability is deferred to the date of issuance of completion certificate or first occupation of the project. The notification provides certainty and uniformity in taxation of real estate transactions.Issued for earlier notification?Yes — issued in pursuance of sections 20 and 148 of the CGST Act read with the IGST Act.
This notification specifies the class of registered persons (promoters) and prescribes the time of supply for services involving development rights, FSI, and long-term lease of land. The tax liability is deferred to the date of issuance of completion certificate or first occupation of the project. The notification provides certainty and uniformity in taxation of real estate transactions.Issued for earlier notification?Yes — issued in pursuance of sections 20 and 148 of the CGST Act read with the IGST Act.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to grant conditional exemption on services by way of transfer of development rights, FSI, and long-term lease of land used for construction of residential apartments. Tax under reverse charge is payable on the portion attributable to unsold apartments at the time of completion or first occupation. Valuation rules and caps on tax liability are also prescribed.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to grant conditional exemption on services by way of transfer of development rights, FSI, and long-term lease of land used for construction of residential apartments. Tax under reverse charge is payable on the portion attributable to unsold apartments at the time of completion or first occupation. Valuation rules and caps on tax liability are also prescribed.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
