This notification exempts inter-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from IGST, to the extent of consideration paid as the Central Government’s share of profit petroleum. The exemption applies only to the profit petroleum component as defined in the production sharing contract. The measure avoids double taxation on government revenue share.Issued for earlier notification?No — this is an independent exemption notification
This notification exempts inter-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from IGST, to the extent of consideration paid as the Central Government’s share of profit petroleum. The exemption applies only to the profit petroleum component as defined in the production sharing contract. The measure avoids double taxation on government revenue share.Issued for earlier notification?No — this is an independent exemption notification
This notification specifies a special class of registered persons involved in exchange of development rights and construction services. It provides that the liability to pay IGST on such transactions shall arise at the time when possession or right in the constructed property is transferred through a conveyance deed or similar instrument. The notification addresses timing issues in real estate barter transactions.Issued for earlier notification?No — this is a special procedure notification issued under section 148 of the CGST Act read with IGST Act.
This notification specifies a special class of registered persons involved in exchange of development rights and construction services. It provides that the liability to pay IGST on such transactions shall arise at the time when possession or right in the constructed property is transferred through a conveyance deed or similar instrument. The notification addresses timing issues in real estate barter transactions.Issued for earlier notification?No — this is a special procedure notification issued under section 148 of the CGST Act read with IGST Act.
This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by the Central Government, State Government, Union Territory or local authority by way of renting of immovable property to a registered person as liable to tax under reverse charge. The recipient of service is made liable to pay IGST. It also inserts a definition of “insurance agent” for clarity.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by the Central Government, State Government, Union Territory or local authority by way of renting of immovable property to a registered person as liable to tax under reverse charge. The recipient of service is made liable to pay IGST. It also inserts a definition of “insurance agent” for clarity.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 for composite supplies linked to Panchayat and Municipal functions, educational services, international transport of goods by air and vessel (up to a specified date), IFSC financial services, insurance and reinsurance schemes, RTI services, fumigation services, and admission to certain events. It also revises exemption limits and conditions for several existing entries.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 for composite supplies linked to Panchayat and Municipal functions, educational services, international transport of goods by air and vessel (up to a specified date), IFSC financial services, insurance and reinsurance schemes, RTI services, fumigation services, and admission to certain events. It also revises exemption limits and conditions for several existing entries.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification extensively amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for construction services, works contract services, leasing of land, transport services, housekeeping services, mining support services, amusement parks, and manufacturing services. It introduces concessional rates for affordable housing and specified government projects, revises valuation rules for land and undivided share of land, and rationalises multiple service entries based on GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification extensively amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for construction services, works contract services, leasing of land, transport services, housekeeping services, mining support services, amusement parks, and manufacturing services. It introduces concessional rates for affordable housing and specified government projects, revises valuation rules for land and undivided share of land, and rationalises multiple service entries based on GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 30/2017–Integrated Tax (Rate) by extending the concessional treatment for distribution of milk products to companies registered under the Companies Act, 2013, in addition to dairy cooperatives. The amendment broadens the scope of beneficiaries without altering the rate structure.Issued for earlier notification?Yes — it amends Notification No. 30/2017–Integrated Tax (Rate).
This notification amends Notification No. 30/2017–Integrated Tax (Rate) by extending the concessional treatment for distribution of milk products to companies registered under the Companies Act, 2013, in addition to dairy cooperatives. The amendment broadens the scope of beneficiaries without altering the rate structure.Issued for earlier notification?Yes — it amends Notification No. 30/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by consolidating entries relating to Public Distribution System services and exempting services by way of admission to protected monuments declared under central or state laws. It omits redundant entries and streamlines exemption coverage.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 consolidating entries relating to Public Distribution System services and exempting services by way of admission to protected monuments declared under central or state laws. It omits redundant entries and streamlines exemption coverage.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.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 definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification grants partial exemption from IGST on supply of scientific and technical instruments, equipment, consumables, software and prototypes to public funded research institutions, government laboratories and registered research institutions. The exemption is subject to certification and usage conditions and aims to promote research and development activities.Issued for earlier notification?No — this is an independent concessional exemption notification.
This notification grants partial exemption from IGST on supply of scientific and technical instruments, equipment, consumables, software and prototypes to public funded research institutions, government laboratories and registered research institutions. The exemption is subject to certification and usage conditions and aims to promote research and development activities.Issued for earlier notification?No — this is an independent concessional exemption notification.
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
