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 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. 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 inserting a new exemption entry for services having place of supply in Nepal or Bhutan where consideration is received in Indian Rupees. The exemption facilitates cross-border service trade with neighbouring countries and removes tax burden on such transactions.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 a new exemption entry for services having place of supply in Nepal or Bhutan where consideration is received in Indian Rupees. The exemption facilitates cross-border service trade with neighbouring countries and removes tax burden on such transactions.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification grants a concessional IGST rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to stringent conditions, including export within 90 days, registration with an Export Promotion Council, movement of goods directly to port/warehouse, and submission of proof of export. Failure to export within the prescribed time renders the supplier ineligible for the concession.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants a concessional IGST rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to stringent conditions, including export within 90 days, registration with an Export Promotion Council, movement of goods directly to port/warehouse, and submission of proof of export. Failure to export within the prescribed time renders the supplier ineligible for the concession.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification prescribes a concessional IGST rate of 5% on inter-State supply of specified food preparations supplied free of cost to economically weaker sections under programmes approved by the Central or State Government. The benefit is subject to certification and time-bound distribution conditions.Issued for earlier notification?No — this is an independent concessional rate notification
This notification prescribes a concessional IGST rate of 5% on inter-State supply of specified food preparations supplied free of cost to economically weaker sections under programmes approved by the Central or State Government. The benefit is subject to certification and time-bound distribution conditions.Issued for earlier notification?No — this is an independent concessional rate notification
This notification exempts inter-State supplies of goods or services or both received by a registered person from an unregistered supplier from IGST under section 5(4) of the IGST Act. The exemption is available to all registered persons up to 31 March 2018. It temporarily suspends reverse charge liability on such supplies.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supplies of goods or services or both received by a registered person from an unregistered supplier from IGST under section 5(4) of the IGST Act. The exemption is available to all registered persons up to 31 March 2018. It temporarily suspends reverse charge liability on such supplies.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by expanding exemptions for services provided by Government Entities against grants, exempting GTA services to unregistered persons, exempting annuity-based access to roads or bridges, and revising exemption for long-term lease of industrial plots. It also substitutes definitions of “Governmental Authority” and introduces “Government Entity”.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 expanding exemptions for services provided by Government Entities against grants, exempting GTA services to unregistered persons, exempting annuity-based access to roads or bridges, and revising exemption for long-term lease of industrial plots. It also substitutes definitions of “Governmental Authority” and introduces “Government Entity”.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by members of the Oversight Committee constituted by the Reserve Bank of India to the RBI as liable to tax under reverse charge. The RBI is made liable to pay IGST on such services.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 members of the Oversight Committee constituted by the Reserve Bank of India to the RBI as liable to tax under reverse charge. The RBI is made liable to pay IGST on such services.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by making extensive insertions, omissions and substitutions across Schedules I to IV. It revises rates and classifications for food items, textiles, scrap, e-waste, biomass briquettes, handicrafts, medicinal products, office articles, machinery parts, and stone products. It also prescribes conditions relating to branded goods and voluntary forgoing of brand rights.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 making extensive insertions, omissions and substitutions across Schedules I to IV. It revises rates and classifications for food items, textiles, scrap, e-waste, biomass briquettes, handicrafts, medicinal products, office articles, machinery parts, and stone products. It also prescribes conditions relating to branded goods and voluntary forgoing of brand rights.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
