This notification amends Notification No. 9/2017–Integrated Tax (Rate) by withdrawing or modifying exemptions for several services including postal services to non-government persons, renting of residential dwelling to registered persons, certain passenger transport services, training and coaching, and clinical establishment room charges exceeding ₹5,000 per day. It also inserts a new exemption for Department of Posts services and for tour operator services partly performed outside India. The amendment rationalises the exemption structure in line with GST Council decisions.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 withdrawing or modifying exemptions for several services including postal services to non-government persons, renting of residential dwelling to registered persons, certain passenger transport services, training and coaching, and clinical establishment room charges exceeding ₹5,000 per day. It also inserts a new exemption for Department of Posts services and for tour operator services partly performed outside India. The amendment rationalises the exemption structure in line with GST Council decisions.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for passenger transport, goods transport, ropeway services, renting of goods carriage, GTA services, and supporting transport services. It introduces taxation of hospital room charges exceeding ₹5,000 per day (other than ICU and similar units), inserts definitions for clinical establishment and health care services, and prescribes a revised procedure and declaration for GTAs opting to pay tax under forward charge. The amendments significantly restructure IGST rates on services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for passenger transport, goods transport, ropeway services, renting of goods carriage, GTA services, and supporting transport services. It introduces taxation of hospital room charges exceeding ₹5,000 per day (other than ICU and similar units), inserts definitions for clinical establishment and health care services, and prescribes a revised procedure and declaration for GTAs opting to pay tax under forward charge. The amendments significantly restructure IGST rates on services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–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 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 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 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 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. 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. 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. 14/2017–Integrated Tax (Rate) by expanding the definition of motor vehicles to include omnibus and other motor vehicles and by inserting a new taxable category for restaurant services other than those supplied at specified premises. It also defines “specified premises” based on declared tariff exceeding ₹7,500 per unit per day. The amendment clarifies scope of taxability for restaurant and 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 expanding the definition of motor vehicles to include omnibus and other motor vehicles and by inserting a new taxable category for restaurant services other than those supplied at specified premises. It also defines “specified premises” based on declared tariff exceeding ₹7,500 per unit per day. The amendment clarifies scope of taxability for restaurant and transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
