This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential 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 new exemption entries relating to services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.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 inserting and revising entries across Schedule II (12%) and Schedule III (18%) covering items such as cartons and boxes of paperboard, milk cans, solar cookers, and related parts. It also inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be treated as “pre-packaged and labelled”. The amendments rationalise rates and remove interpretational ambiguity.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 inserting and revising entries across Schedule II (12%) and Schedule III (18%) covering items such as cartons and boxes of paperboard, milk cans, solar cookers, and related parts. It also inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be treated as “pre-packaged and labelled”. The amendments rationalise rates and remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.Issued for earlier notification?Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).
This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.Issued for earlier notification?Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).
This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.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 provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility 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 a new exemption entry for services provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting a new entry enabling refund of input tax credit on imitation zari thread or yarn made from metallised polyester or plastic film. The amendment provides targeted relief to the textile sector and clarifies refund eligibility.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting a new entry enabling refund of input tax credit on imitation zari thread or yarn made from metallised polyester or plastic film. The amendment provides targeted relief to the textile sector and clarifies refund eligibility.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting the entry relating to Government recipients to exclude the Ministry of Railways (Indian Railways). The amendment aligns reverse charge provisions with policy decisions and avoids overlap with other notified mechanisms.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 substituting the entry relating to Government recipients to exclude the Ministry of Railways (Indian Railways). The amendment aligns reverse charge provisions with policy decisions and avoids overlap with other notified mechanisms.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 inserting a new entry covering millet flour food preparations (other than pre-packaged and labelled) in the Schedule. The amendment provides clarity and concessional treatment for traditional and bulk millet-based food products.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 inserting a new entry covering millet flour food preparations (other than pre-packaged and labelled) in the Schedule. The amendment provides clarity and concessional treatment for traditional and bulk millet-based food products.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 inserting new entries for molasses and millet-based food preparations in Schedule I, revising related entries in Schedule III, and omitting a Schedule IV entry. The amendment promotes millet-based food products and rationalises the rate structure for specified goods.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 inserting new entries for molasses and millet-based food preparations in Schedule I, revising related entries in Schedule III, and omitting a Schedule IV entry. The amendment promotes millet-based food products and rationalises the rate structure for specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
