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. 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 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. 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. 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. 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. 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. 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).
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.Issued for earlier notification:Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.Issued for earlier notification:Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.
