This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of raw cotton by an agriculturist to any registered person as liable to IGST under reverse charge. The recipient is made responsible for payment of tax. The measure addresses tax leakage and ensures compliance in the cotton supply chain.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 supply of raw cotton by an agriculturist to any registered person as liable to IGST under reverse charge. The recipient is made responsible for payment of tax. The measure addresses tax leakage and ensures compliance in the cotton supply chain.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by restructuring exemptions for fresh, chilled, frozen and dried food products. It clarifies exemption eligibility based on branding, unit container conditions, and voluntary foregone brand rights. Several entries are substituted, omitted, or newly inserted to remove interpretational disputes.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 restructuring exemptions for fresh, chilled, frozen and dried food products. It clarifies exemption eligibility based on branding, unit container conditions, and voluntary foregone brand rights. Several entries are substituted, omitted, or newly inserted to remove interpretational disputes.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 revising, omitting, and inserting numerous entries across Schedules I, II and III. It rationalises GST rates on food items, textiles, chemicals, cosmetics, plastics, leather goods, furniture, handicrafts, fuels, and industrial products. The amendments implement extensive rate rationalisation as 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 revising, omitting, and inserting numerous entries across Schedules I, II and III. It rationalises GST rates on food items, textiles, chemicals, cosmetics, plastics, leather goods, furniture, handicrafts, fuels, and industrial products. The amendments implement extensive rate rationalisation as recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 1/2017–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 amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and ITC conditions for construction services, passenger transport, goods transport, renting and leasing of motor vehicles, offshore oil and gas contracts, and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates.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 ITC conditions for construction services, passenger transport, goods transport, renting and leasing of motor vehicles, offshore oil and gas contracts, and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification prescribes a concessional IGST rate equal to 65% of the applicable rate on inter-State leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The benefit is available only up to 30 June 2020. The notification provides transitional relief for pre-GST vehicle leases.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification prescribes a concessional IGST rate equal to 65% of the applicable rate on inter-State leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The benefit is available only up to 30 June 2020. The notification provides transitional relief for pre-GST vehicle leases.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government or local authorities to registered persons as liable to IGST under reverse charge. The recipient is made liable to pay tax.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 supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government or local authorities to registered persons as liable to IGST under reverse charge. The recipient is made liable to pay tax.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by exempting duty credit scrips and supplies of goods by Government Entities to Government against grants. It also inserts a definition of “Government Entity” and prescribes conditions relating to branded goods where brand rights are voluntarily foregone.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 exempting duty credit scrips and supplies of goods by Government Entities to Government against grants. It also inserts a definition of “Government Entity” and prescribes conditions relating to branded goods where brand rights are voluntarily foregone.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
