These corrigenda amend product descriptions and tariff references in the exemption schedule, including clarification on branded versus unbranded goods and correction of chapter references. The changes are clarificatory in nature and do not expand or restrict the scope of exemptions substantively.Issued for earlier notification?Yes — corrigenda to Notification No. 2/2017–IGST (Rate).
These corrigenda amend product descriptions and tariff references in the exemption schedule, including clarification on branded versus unbranded goods and correction of chapter references. The changes are clarificatory in nature and do not expand or restrict the scope of exemptions substantively.Issued for earlier notification?Yes — corrigenda to Notification No. 2/2017–IGST (Rate).
This notification rescinds Notification No. 15/2017–Integrated Tax (Rate) with effect from 5 July 2017, except as regards actions already taken or omitted before such rescission. The withdrawal affects the earlier exemption relating to SEZ imports.Issued for earlier notification?Yes — it rescinds Notification No. 15/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 15/2017–Integrated Tax (Rate) with effect from 5 July 2017, except as regards actions already taken or omitted before such rescission. The withdrawal affects the earlier exemption relating to SEZ imports.Issued for earlier notification?Yes — it rescinds Notification No. 15/2017–Integrated Tax (Rate).
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.Issued for earlier notification?No — this is an independent exemption notification.
This is the principal IGST rate notification prescribing tax rates of 5%, 12%, 18%, 28%, 3% and 0.25% for inter-State supplies of goods based on detailed schedules aligned with the Customs Tariff. It lays the foundation for rate classification of goods under IGST. The notification operates on the recommendations of the GST Council and applies tariff-wise descriptions for uniform levy across States.Issued for earlier notification?No — this is the principal IGST rate notification.
This is the principal IGST rate notification prescribing tax rates of 5%, 12%, 18%, 28%, 3% and 0.25% for inter-State supplies of goods based on detailed schedules aligned with the Customs Tariff. It lays the foundation for rate classification of goods under IGST. The notification operates on the recommendations of the GST Council and applies tariff-wise descriptions for uniform levy across States.Issued for earlier notification?No — this is the principal IGST rate notification.
Summary:This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.Issued for earlier notification?Yes — corrigendum to Notification No. 4/2017–IGST (Rate).
Summary:This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.Issued for earlier notification?Yes — corrigendum to Notification No. 4/2017–IGST (Rate).
This corrigendum inserts a deeming valuation provision prescribing 10% of CIF value where taxable value of ocean freight services is not available. It also corrects references to service classification and serial numbering errors in Notification No. 8/2017. The corrigendum clarifies legislative intent without altering the charging scheme.Issued for earlier notification?Yes — corrigendum to Notification No. 8/2017–IGST (Rate).
This corrigendum inserts a deeming valuation provision prescribing 10% of CIF value where taxable value of ocean freight services is not available. It also corrects references to service classification and serial numbering errors in Notification No. 8/2017. The corrigendum clarifies legislative intent without altering the charging scheme.Issued for earlier notification?Yes — corrigendum to Notification No. 8/2017–IGST (Rate).
This notification exempts goods or services imported by a unit or developer in a Special Economic Zone from IGST, provided such imports are for authorised operations. The exemption applies under section 3(7) of the Customs Tariff Act and supports the zero-rated framework for SEZ operations.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts goods or services imported by a unit or developer in a Special Economic Zone from IGST, provided such imports are for authorised operations. The exemption applies under section 3(7) of the Customs Tariff Act and supports the zero-rated framework for SEZ operations.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on mineral or chemical fertilisers from 12% to 5%. Corresponding entries under the 12% schedule are omitted. The amendment provides tax relief to the agricultural sector.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 mineral or chemical fertilisers from 12% to 5%. Corresponding entries under the 12% schedule are omitted. The amendment provides tax relief to the agricultural sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
