This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.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 Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.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 substituting the entry for aquatic feed, poultry feed and cattle feed, and by inserting a new entry for husk of pulses, concentrates including chuni or churi and khanda. The amendment clarifies exemption scope and ensures appropriate tax treatment of feed-related 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 substituting the entry for aquatic feed, poultry feed and cattle feed, and by inserting a new entry for husk of pulses, concentrates including chuni or churi and khanda. The amendment clarifies exemption scope and ensures appropriate tax treatment of feed-related 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 revising entries relating to ethyl alcohol supplied for petrol blending, bran and residues of cereals, fruit pulp or juice-based drinks, mathematical and geometry boxes, and denatured ethyl alcohol. The amendment rationalises classification and rate applicability for specified goods with effect from the new financial year.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 entries relating to ethyl alcohol supplied for petrol blending, bran and residues of cereals, fruit pulp or juice-based drinks, mathematical and geometry boxes, and denatured ethyl alcohol. The amendment rationalises classification and rate applicability for specified goods with effect from the new financial year.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 47/2017–Integrated Tax (Rate) with effect from 18 July 2022, except for actions already taken or omitted before such rescission. The rescission removes a redundant notification in view of subsequent amendments and rationalisation of the GST rate framework.Issued for earlier notification?No — it rescinds Notification No. 47/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 47/2017–Integrated Tax (Rate) with effect from 18 July 2022, except for actions already taken or omitted before such rescission. The rescission removes a redundant notification in view of subsequent amendments and rationalisation of the GST rate framework.Issued for earlier notification?No — it rescinds Notification No. 47/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2022–Integrated Tax (Rate) by substituting the description of goods at Serial No. 1 to expressly include fly ash bricks, fly ash aggregates and fly ash blocks. The amendment clarifies product coverage and ensures uniform application of the notified rate.Issued for earlier notification?Yes — it amends Notification No. 2/2022–Integrated Tax (Rate).
This notification amends Notification No. 2/2022–Integrated Tax (Rate) by substituting the description of goods at Serial No. 1 to expressly include fly ash bricks, fly ash aggregates and fly ash blocks. The amendment clarifies product coverage and ensures uniform application of the notified rate.Issued for earlier notification?Yes — it amends Notification No. 2/2022–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting new serial entries for edible oils, coal, lignite and peat, and by renumbering the existing entry. The amendment expands the list of goods eligible for refund of unutilised input tax credit arising from an inverted duty structure, thereby providing relief to affected sectors.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 new serial entries for edible oils, coal, lignite and peat, and by renumbering the existing entry. The amendment expands the list of goods eligible for refund of unutilised input tax credit arising from an inverted duty structure, thereby providing relief to affected sectors.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the IGST rate in the Table against Serial No. 1 with a revised rate of 12%. The amendment ensures alignment of the applicable rate with the revised rate structure approved by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the IGST rate in the Table against Serial No. 1 with a revised rate of 12%. The amendment ensures alignment of the applicable rate with the revised rate structure approved by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting multiple entries to exclude pre-packaged and labelled goods from exemption, thereby bringing such supplies into the tax net. It revises entries relating to curd, lassi, jaggery, khandsari sugar, murki, cereals, pulses and related products, and substitutes the definition of “pre-packaged and labelled” to align with the Legal Metrology Act, 2009. The amendment complements the July 2022 rate rationalisation measures.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 substituting multiple entries to exclude pre-packaged and labelled goods from exemption, thereby bringing such supplies into the tax net. It revises entries relating to curd, lassi, jaggery, khandsari sugar, murki, cereals, pulses and related products, and substitutes the definition of “pre-packaged and labelled” to align with the Legal Metrology Act, 2009. The amendment complements the July 2022 rate rationalisation measures.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification makes wide-ranging amendments to Notification No. 1/2017–Integrated Tax (Rate) by revising entries across multiple schedules to align GST rates with the GST Council’s recommendations. It introduces taxation on specified pre-packaged and labelled food items, inserts new schedules including Schedule VII (1.5%), rationalises rates on goods such as dairy products, cereals, medical devices, solar equipment, fly ash bricks, e-waste, leather, pumps, and kitchenware, and substitutes the definition of “pre-packaged and labelled” in line with the Legal Metrology Act, 2009. The notification marks a major rate restructuring exercise.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification makes wide-ranging amendments to Notification No. 1/2017–Integrated Tax (Rate) by revising entries across multiple schedules to align GST rates with the GST Council’s recommendations. It introduces taxation on specified pre-packaged and labelled food items, inserts new schedules including Schedule VII (1.5%), rationalises rates on goods such as dairy products, cereals, medical devices, solar equipment, fly ash bricks, e-waste, leather, pumps, and kitchenware, and substitutes the definition of “pre-packaged and labelled” in line with the Legal Metrology Act, 2009. The notification marks a major rate restructuring exercise.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 revising conditions relating to GTA services where suppliers opt to pay tax under forward charge, inserting a new entry for renting of residential dwelling to a registered person under reverse charge, and prescribing a declaration format in Annexure III. The amendment clarifies tax liability and compliance requirements under reverse charge mechanism. 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 revising conditions relating to GTA services where suppliers opt to pay tax under forward charge, inserting a new entry for renting of residential dwelling to a registered person under reverse charge, and prescribing a declaration format in Annexure III. The amendment clarifies tax liability and compliance requirements under reverse charge mechanism. Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
