This notification amends the explanation in Notification No. 8/2017–Integrated Tax (Rate) to revise the definition of “specified premises” for hotel accommodation services. It introduces objective criteria based on room tariff exceeding ₹7,500 per unit per day or declaration-based opt-in by registered persons or applicants for registration. It also inserts new annexures prescribing formats for opt-in and opt-out declarations, thereby standardising compliance and ensuring clarity in rate applicability.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends the explanation in Notification No. 8/2017–Integrated Tax (Rate) to revise the definition of “specified premises” for hotel accommodation services. It introduces objective criteria based on room tariff exceeding ₹7,500 per unit per day or declaration-based opt-in by registered persons or applicants for registration. It also inserts new annexures prescribing formats for opt-in and opt-out declarations, thereby standardising compliance and ensuring clarity in rate applicability.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 clarify wording relating to transmission or distribution services, insert a new exemption for insurance services provided by the Motor Vehicle Accident Fund, and include NSDC-approved training partners within the scope of specified exemptions. It also omits a redundant definition and inserts a definition of “insurer” with effect from 1 April 2025, ensuring alignment with sectoral laws.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 clarify wording relating to transmission or distribution services, insert a new exemption for insurance services provided by the Motor Vehicle Accident Fund, and include NSDC-approved training partners within the scope of specified exemptions. It also omits a redundant definition and inserts a definition of “insurer” with effect from 1 April 2025, ensuring alignment with sectoral laws.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 inserting the words “other than a body corporate” against the relevant serial entry. The amendment limits the applicability of the notified provision exclusively to non-corporate persons, thereby clarifying scope and preventing unintended extension to corporate entities.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 inserting the words “other than a body corporate” against the relevant serial entry. The amendment limits the applicability of the notified provision exclusively to non-corporate persons, thereby clarifying scope and preventing unintended extension to corporate entities.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 substitute the explanation defining “specified premises” by aligning it with the definition provided in Notification No. 08/2017–Integrated Tax (Rate). The amendment ensures consistency across rate notifications and removes interpretational inconsistencies.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 substitute the explanation defining “specified premises” by aligning it with the definition provided in Notification No. 08/2017–Integrated Tax (Rate). The amendment ensures consistency across rate notifications and removes interpretational inconsistencies.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by adding specified cancer medicines to the concessional list, inserting entries for extruded or expanded savoury food products, and revising classifications for snack pellets. It also rationalises rates applicable to seats, including motor vehicle seats, by redistributing them across appropriate schedules. The amendments ensure accurate classification and rate applicability.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 adding specified cancer medicines to the concessional list, inserting entries for extruded or expanded savoury food products, and revising classifications for snack pellets. It also rationalises rates applicable to seats, including motor vehicle seats, by redistributing them across appropriate schedules. The amendments ensure accurate classification and rate applicability.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new entry specifying that supplies of metal scrap by unregistered persons to registered persons shall be covered under the reverse charge mechanism. The amendment strengthens tax compliance in the scrap sector and addresses revenue leakage.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new entry specifying that supplies of metal scrap by unregistered persons to registered persons shall be covered under the reverse charge mechanism. The amendment strengthens tax compliance in the scrap sector and addresses revenue leakage.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.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 inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.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 multiple new exemption entries covering import of services by foreign airline establishments, ancillary electricity distribution services, research and development services funded by grants, educational board affiliation services, and skill development programmes. It also updates references relating to vocational education authorities, thereby broadening and clarifying the exemption framework.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 multiple new exemption entries covering import of services by foreign airline establishments, ancillary electricity distribution services, research and development services funded by grants, educational board affiliation services, and skill development programmes. It also updates references relating to vocational education authorities, thereby broadening and clarifying the exemption framework.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 inserting a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related 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) by inserting a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related services.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
