This notification amends Notification No. 14/2017–Integrated Tax (Rate) by modifying the scope of passenger transportation services by omnibus and introducing a new clause covering such services when supplied through electronic commerce operators. It also inserts a definition of “company” for clarity. The amendment rationalises tax liability for passenger transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) by modifying the scope of passenger transportation services by omnibus and introducing a new clause covering such services when supplied through electronic commerce operators. It also inserts a definition of “company” for clarity. The amendment rationalises tax liability for passenger transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends the opening paragraph of Notification No. 12/2017–Integrated Tax (Rate) to substitute the description of construction services covered, specifically relating to construction of complexes or buildings intended for sale where consideration includes land value. The amendment clarifies eligibility for refund and aligns the notification with statutory provisions under GST law.Issued for earlier notification?Yes — it amends Notification No. 12/2017–Integrated Tax (Rate).
This notification amends the opening paragraph of Notification No. 12/2017–Integrated Tax (Rate) to substitute the description of construction services covered, specifically relating to construction of complexes or buildings intended for sale where consideration includes land value. The amendment clarifies eligibility for refund and aligns the notification with statutory provisions under GST law.Issued for earlier notification?Yes — it amends Notification No. 12/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by including the Ministry of Railways (Indian Railways) within specified service entries and excluding it from others, thereby clearly delineating tax treatment of services supplied by or to the Railways. The amendment removes ambiguity and ensures consistent application 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 including the Ministry of Railways (Indian Railways) within specified service entries and excluding it from others, thereby clearly delineating tax treatment of services supplied by or to the Railways. The amendment removes ambiguity and ensures consistent application of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting additional conditions for availing input tax credit where services are supplied at a concessional IGST rate of 5%, restricting credit to the extent of tax payable at such concessional rate. It also modifies and omits certain entries relating to betting and gambling services and deletes corresponding classification entries in the Annexure. The amendments clarify ITC eligibility and prevent excess credit in the same line of business.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 additional conditions for availing input tax credit where services are supplied at a concessional IGST rate of 5%, restricting credit to the extent of tax payable at such concessional rate. It also modifies and omits certain entries relating to betting and gambling services and deletes corresponding classification entries in the Annexure. The amendments clarify ITC eligibility and prevent excess credit in the same line of business.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting a new entry for “specified actionable claims” covering betting, casinos, gambling, horse racing, lottery, and online money gaming, and by omitting earlier related entries. It also inserts a general interpretation clause. The amendment gives effect to the revised GST framework for actionable claims.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 a new entry for “specified actionable claims” covering betting, casinos, gambling, horse racing, lottery, and online money gaming, and by omitting earlier related entries. It also inserts a general interpretation clause. The amendment gives effect to the revised GST framework for actionable claims.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by omitting Serial No. 10 and the entries relating thereto from the Table. The amendment removes the applicability of reverse charge on the specified supply in line with policy decisions of the GST Council.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 omitting Serial No. 10 and the entries relating thereto from the Table. The amendment removes the applicability of reverse charge on the specified supply in line with policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR 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 substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR 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) by omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.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 omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This corrigendum corrects typographical and punctuation errors in the Hindi version of Notification No. 10/2023–Integrated Tax (Rate) relating to references to the Foreign Trade Policy, 2023 and the Handbook of Procedures. The corrections are editorial in nature and do not affect the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 10/2023–Integrated Tax (Rate).
This corrigendum corrects typographical and punctuation errors in the Hindi version of Notification No. 10/2023–Integrated Tax (Rate) relating to references to the Foreign Trade Policy, 2023 and the Handbook of Procedures. The corrections are editorial in nature and do not affect the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 10/2023–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
