This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on 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 and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.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 description of services at Serial No. 20C with “Satellite launch services”. The amendment clarifies the scope of the exemption and ensures precise classification of satellite-related services under IGST.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 description of services at Serial No. 20C with “Satellite launch services”. The amendment clarifies the scope of the exemption and ensures precise classification of satellite-related services under IGST.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 clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA 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) by clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA 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) by inserting provisos extending the due date for exercising the option to pay GST under forward charge for FY 2023–24 up to 31 May 2023. It also allows newly registered GTAs to exercise such option within a specified period from registration. The amendment provides procedural relief and flexibility to GTA service providers.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 provisos extending the due date for exercising the option to pay GST under forward charge for FY 2023–24 up to 31 May 2023. It also allows newly registered GTAs to exercise such option within a specified period from registration. The amendment provides procedural relief and flexibility to GTA service providers.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting a new entry to exempt “rab”, other than pre-packaged and labelled, under the relevant serial number. The amendment ensures differential tax treatment based on packaging status and aligns exemptions with food supply practices.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 to exempt “rab”, other than pre-packaged and labelled, under the relevant serial number. The amendment ensures differential tax treatment based on packaging status and aligns exemptions with food supply practices.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 revising the description of jaggery, khandsari sugar and rab when supplied as pre-packaged and labelled goods under Schedule I. It also inserts a new entry for pencil sharpeners under Schedule II (12%) and correspondingly excludes pencil sharpeners from a Schedule III entry. The amendment rationalises classification and rate structure.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 revising the description of jaggery, khandsari sugar and rab when supplied as pre-packaged and labelled goods under Schedule I. It also inserts a new entry for pencil sharpeners under Schedule II (12%) and correspondingly excludes pencil sharpeners from a Schedule III entry. The amendment rationalises classification and rate structure.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 an explanation to clarify that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, shall be treated as “educational institutions” for the limited purpose of conducting entrance examinations for admission to educational institutions. The amendment removes ambiguity and ensures continued exemption for such examination 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 explanation to clarify that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, shall be treated as “educational institutions” for the limited purpose of conducting entrance examinations for admission to educational institutions. The amendment removes ambiguity and ensures continued exemption for such examination services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.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 inserting an explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.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 explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
