This notification substantially amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring GST rates on restaurant services, excluding event-based catering from concessional rates, and prescribing conditions relating to ITC. It revises entries for multimodal transport, telecom and information services, and introduces a specific concessional rate for e-books. Definitions and explanations are inserted or substituted to remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification substantially amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring GST rates on restaurant services, excluding event-based catering from concessional rates, and prescribing conditions relating to ITC. It revises entries for multimodal transport, telecom and information services, and introduces a specific concessional rate for e-books. Definitions and explanations are inserted or substituted to remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) to extend the exemption from payment of IGST under section 5(4) of the IGST Act. The exemption, which relieves registered persons from reverse charge liability on inter-State supplies received from unregistered suppliers, is extended from 30 June 2018 to 30 September 2018. The extension is made in public interest on the recommendation of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) to extend the exemption from payment of IGST under section 5(4) of the IGST Act. The exemption, which relieves registered persons from reverse charge liability on inter-State supplies received from unregistered suppliers, is extended from 30 June 2018 to 30 September 2018. The extension is made in public interest on the recommendation of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify Priority Sector Lending Certificates as supplies liable to IGST under reverse charge. Both supplier and recipient are required to be registered persons. The amendment ensures tax neutrality in inter-bank trading of PSLCs.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify Priority Sector Lending Certificates as supplies liable to IGST under reverse charge. Both supplier and recipient are required to be registered persons. The amendment ensures tax neutrality in inter-bank trading of PSLCs.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) by extending the exemption from payment of IGST under section 5(4) of the IGST Act up to 30 June 2018. The extension continues relief from reverse charge liability for the specified period.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) by extending the exemption from payment of IGST under section 5(4) of the IGST Act up to 30 June 2018. The extension continues relief from reverse charge liability for the specified period.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This corrigendum corrects typographical and drafting errors in Notification No. 07/2018–Integrated Tax (Rate), including substitution of the words “substituted” with “inserted” at specified places and correction of Schedule III rate heading from 9% to 18%. The corrigendum clarifies legislative intent without altering substantive provisions.Issued for earlier notification?Yes — corrigendum to Notification No. 07/2018–Integrated Tax (Rate).
This corrigendum corrects typographical and drafting errors in Notification No. 07/2018–Integrated Tax (Rate), including substitution of the words “substituted” with “inserted” at specified places and correction of Schedule III rate heading from 9% to 18%. The corrigendum clarifies legislative intent without altering substantive provisions.Issued for earlier notification?Yes — corrigendum to Notification No. 07/2018–Integrated Tax (Rate).
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
This notification prescribes concessional IGST rates on inter-State supply of old and used motor vehicles, to be levied only on the margin of the supplier. It defines the method of calculating margin based on depreciation or purchase price, and denies the benefit where input tax credit has been availed. The notification provides clarity and relief in taxation of used vehicles.Issued for earlier notification?No — this is an independent rate notification.
This notification prescribes concessional IGST rates on inter-State supply of old and used motor vehicles, to be levied only on the margin of the supplier. It defines the method of calculating margin based on depreciation or purchase price, and denies the benefit where input tax credit has been availed. The notification provides clarity and relief in taxation of used vehicles.Issued for earlier notification?No — this is an independent rate notification.
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.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 and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.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 inserting, omitting and substituting numerous entries across Schedules I to VI. It revises GST rates on agricultural products, LPG, bio-diesel, sanitary napkins, scientific equipment, bio-fuels, actionable claims, and precious stones. The changes implement large-scale GST rate rationalisation recommended by the GST Council.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, omitting and substituting numerous entries across Schedules I to VI. It revises GST rates on agricultural products, LPG, bio-diesel, sanitary napkins, scientific equipment, bio-fuels, actionable claims, and precious stones. The changes implement large-scale GST rate rationalisation recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification exempts IGST on imported services to the extent of customs duties paid on royalties and licence fees included in transaction value under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The exemption applies where such royalties or fees have already suffered customs duties under the Customs Tariff Act. It prevents double taxation on the same consideration.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts IGST on imported services to the extent of customs duties paid on royalties and licence fees included in transaction value under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The exemption applies where such royalties or fees have already suffered customs duties under the Customs Tariff Act. It prevents double taxation on the same consideration.Issued for earlier notification?No — this is an independent exemption notification.
