This notification amends Notification No. 2/2017–Integrated Tax (Rate) to align exemption entries with the revised definition of brand name and voluntary forgoing of brand rights. It inserts and substitutes entries for khadi, cotton seed oil cake, idols, handicraft items and indigenous musical instruments, along with detailed annexures.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) to align exemption entries with the revised definition of brand name and voluntary forgoing of brand rights. It inserts and substitutes entries for khadi, cotton seed oil cake, idols, handicraft items and indigenous musical instruments, along with detailed annexures.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 making wide-ranging changes across multiple schedules. It revises rate entries for food products, textiles, handicrafts, religious articles, agricultural goods and consumer items. It also introduces a detailed framework for taxation of branded goods where brand rights are voluntarily foregone.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 wide-ranging changes across multiple schedules. It revises rate entries for food products, textiles, handicrafts, religious articles, agricultural goods and consumer items. It also introduces a detailed framework for taxation of branded goods where brand rights are voluntarily foregone.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification exempts inter-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from IGST. The exemption is granted in public interest to support nuclear power generation.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from IGST. The exemption is granted in public interest to support nuclear power generation.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an exemption for services by way of right to admission to events organised under the FIFA U-17 World Cup 2017. The exemption applies only to event-related admission services.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 an exemption for services by way of right to admission to events organised under the FIFA U-17 World Cup 2017. The exemption applies only to event-related admission services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.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 a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exclude services by way of housekeeping, such as plumbing, carpentering, etc., from reverse charge, except where the supplier is liable for compulsory registration through an electronic commerce operator. The amendment provides relief to small service providers in the unorganised sector.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exclude services by way of housekeeping, such as plumbing, carpentering, etc., from reverse charge, except where the supplier is liable for compulsory registration through an electronic commerce operator. The amendment provides relief to small service providers in the unorganised sector.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by restricting reverse charge on GTA services only to cases where the GTA has not paid IGST at the rate of 12%. It also inserts an explanation clarifying that a Limited Liability Partnership shall be treated as a partnership firm for the purposes of 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 restricting reverse charge on GTA services only to cases where the GTA has not paid IGST at the rate of 12%. It also inserts an explanation clarifying that a Limited Liability Partnership shall be treated as a partnership firm for the purposes of 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) to exempt services provided by or to FIFA and its subsidiaries in relation to events under FIFA U-17 World Cup 2017, subject to certification. It inserts exemptions for services by Fair Price Shops under PDS, substitutes earlier crop insurance schemes with RWCIS and PMFBY, and clarifies that a Limited Liability Partnership is to be treated as a firm for GST purposes.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries in relation to events under FIFA U-17 World Cup 2017, subject to certification. It inserts exemptions for services by Fair Price Shops under PDS, substitutes earlier crop insurance schemes with RWCIS and PMFBY, and clarifies that a Limited Liability Partnership is to be treated as a firm for GST purposes.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on specified tractor parts from 28% to 18%. The amendment covers tyres, engines, pumps, gear boxes, axles, radiators, clutches, steering systems and other tractor components.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on specified tractor parts from 28% to 18%. The amendment covers tyres, engines, pumps, gear boxes, axles, radiators, clutches, steering systems and other tractor components.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
These corrigenda rectify clerical and typographical errors in Schedules I to IV of Notification No. 1/2017. Corrections include substitution of tariff headings, refinement of product descriptions, insertion of omitted entries, and clarification of renewable energy devices and agricultural goods. The corrigenda ensure accurate rate application without altering the substantive tax policy.Issued for earlier notification?Yes — corrigenda to Notification No. 1/2017–IGST (Rate).
These corrigenda rectify clerical and typographical errors in Schedules I to IV of Notification No. 1/2017. Corrections include substitution of tariff headings, refinement of product descriptions, insertion of omitted entries, and clarification of renewable energy devices and agricultural goods. The corrigenda ensure accurate rate application without altering the substantive tax policy.Issued for earlier notification?Yes — corrigenda to Notification No. 1/2017–IGST (Rate).
