This notification amends Notification No. 9/2017–Integrated Tax (Rate) by omitting Serial No. 10D from the rate table. The omission withdraws the specified service from the scope of the notification. The amendment aligns the IGST rate structure with revised policy decisions of the GST Council.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 omitting Serial No. 10D from the rate table. The omission withdraws the specified service from the scope of the notification. The amendment aligns the IGST rate structure with revised policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 27/2018–Integrated Tax (Rate) by substituting the reference to “List 32” with “List 34”. The correction ensures accurate identification of nominated agencies under the relevant customs notification without altering the substantive exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 27/2018–Integrated Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 27/2018–Integrated Tax (Rate) by substituting the reference to “List 32” with “List 34”. The correction ensures accurate identification of nominated agencies under the relevant customs notification without altering the substantive exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 27/2018–Integrated Tax (Rate).
This notification rescinds Notification No. 32/2017–Integrated Tax (Rate), which had notified certain inter-State supplies liable to tax under reverse charge. The rescission is made in public interest on the recommendation of the GST Council. It operates prospectively and does not affect actions already taken or liabilities already incurred under the rescinded notification.Issued for earlier notification?Yes — it rescinds Notification No. 32/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 32/2017–Integrated Tax (Rate), which had notified certain inter-State supplies liable to tax under reverse charge. The rescission is made in public interest on the recommendation of the GST Council. It operates prospectively and does not affect actions already taken or liabilities already incurred under the rescinded notification.Issued for earlier notification?Yes — it rescinds Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising GST rates on various goods across Schedules I, II, III and IV. It omits certain entries, inserts new goods, revises descriptions, and rationalises rates in line with GST Council recommendations. The amendments reflect rate reduction, reclassification, and correction of anomalies in goods taxation.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 GST rates on various goods across Schedules I, II, III and IV. It omits certain entries, inserts new goods, revises descriptions, and rationalises rates in line with GST Council recommendations. The amendments reflect rate reduction, reclassification, and correction of anomalies in goods taxation.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 and inserting new exempted goods. It includes frozen and provisionally preserved vegetables, printed music, and supply of gift items received by constitutional authorities when auctioned for public or charitable purposes. The amendment broadens the scope of IGST exemptions.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 and inserting new exempted goods. It includes frozen and provisionally preserved vegetables, printed music, and supply of gift items received by constitutional authorities when auctioned for public or charitable purposes. The amendment broadens the scope of IGST exemptions.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification exempts inter-State supply of gold by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme from IGST. The exemption is subject to strict export conditions and timelines. Failure to export within the prescribed period triggers tax payment with interest by the nominated agency.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of gold by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme from IGST. The exemption is subject to strict export conditions and timelines. Failure to export within the prescribed period triggers tax payment with interest by the nominated agency.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and entries for multiple services. It introduces concessional treatment for pilgrimage air travel, renewable energy projects, and leasing of goods, while rationalising rates for insurance, financial services, and cinema admission. Definitions relevant to the amended entries are also inserted.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 rates and entries for multiple services. It introduces concessional treatment for pilgrimage air travel, renewable energy projects, and leasing of goods, while rationalising rates for insurance, financial services, and cinema admission. Definitions relevant to the amended entries are also inserted.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.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 services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.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 excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.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 excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
