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 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. 1/2017–Integrated Tax (Rate) by omitting certain entries relating to bricks and similar goods from Schedule I (5%) and inserting them under Schedule II (12%). The amendment covers fly ash bricks, fly ash aggregates, fossil meal bricks, building bricks, and roofing tiles. The change implements GST Council recommendations to rationalise rates on construction materials.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 omitting certain entries relating to bricks and similar goods from Schedule I (5%) and inserting them under Schedule II (12%). The amendment covers fly ash bricks, fly ash aggregates, fossil meal bricks, building bricks, and roofing tiles. The change implements GST Council recommendations to rationalise rates on construction materials.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification grants a concessional IGST rate of 6% on inter-State supply of specified goods such as fly ash bricks, fly ash blocks, fossil meal bricks, building bricks, and earthen or roofing tiles. The concessional rate is subject to the condition that input tax credit on goods and services used in supplying such goods is not availed or is reversed, as prescribed. The notification gives effect to the 45th GST Council’s recommendations.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification grants a concessional IGST rate of 6% on inter-State supply of specified goods such as fly ash bricks, fly ash blocks, fossil meal bricks, building bricks, and earthen or roofing tiles. The concessional rate is subject to the condition that input tax credit on goods and services used in supplying such goods is not availed or is reversed, as prescribed. The notification gives effect to the 45th GST Council’s recommendations.Issued for earlier notification?No — this is a standalone concessional rate notification.
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.Issued for earlier notification?Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.Issued for earlier notification?Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.Issued for earlier notification?Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.Issued for earlier notification?Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising, substituting and inserting numerous tariff entries across Schedules I to IV covering food products, oils, minerals, aircraft, textiles, machinery, electronics, ores, lighting equipment, tobacco and nicotine products. It also introduces specific entries for bio-diesel, additive manufacturing machines, flat panel display modules and vaping-related products. The amendment gives effect to major GST Council decisions on rate rationalisation.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, substituting and inserting numerous tariff entries across Schedules I to IV covering food products, oils, minerals, aircraft, textiles, machinery, electronics, ores, lighting equipment, tobacco and nicotine products. It also introduces specific entries for bio-diesel, additive manufacturing machines, flat panel display modules and vaping-related products. The amendment gives effect to major GST Council decisions on rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising entries relating to fish, nuts, vegetables, tender coconut water and aircraft parts, and by omitting certain exemption entries. The amendment refines exemption coverage and aligns it with updated tariff descriptions and GST Council recommendations.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 revising entries relating to fish, nuts, vegetables, tender coconut water and aircraft parts, and by omitting certain exemption entries. The amendment refines exemption coverage and aligns it with updated tariff descriptions and GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 22/2018–Integrated Tax (Rate) by substituting tariff headings against Serial Nos. 4 and 29 relating to wooden frames and articles of copper. The amendment corrects tariff alignment and ensures accurate classification.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification amends Notification No. 22/2018–Integrated Tax (Rate) by substituting tariff headings against Serial Nos. 4 and 29 relating to wooden frames and articles of copper. The amendment corrects tariff alignment and ensures accurate classification.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional rates under Serial No. 3 to services supplied to Union Territory or local authority only and by omitting related condition clauses. It also amends Serial No. 26 to exclude dyeing or printing of textiles from concessional treatment. The changes narrow concessional applicability and remove ambiguities in service descriptions.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 restricting concessional rates under Serial No. 3 to services supplied to Union Territory or local authority only and by omitting related condition clauses. It also amends Serial No. 26 to exclude dyeing or printing of textiles from concessional treatment. The changes narrow concessional applicability and remove ambiguities in service descriptions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
