This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting services supplied by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge. It also inserts a comprehensive definition of “renting of immovable property” to ensure uniform interpretation under IGST reverse charge provisions.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 inserting services supplied by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge. It also inserts a comprehensive definition of “renting of immovable property” to ensure uniform interpretation under IGST reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.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 new exemption entries relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.Issued for earlier notification?Yes — it amends Notification No. 9/2017–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. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–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).
