This notification amends Notification No. 9/2017–Integrated Tax (Rate) by excluding Governmental Authorities and Government Entities from certain exemption entries and by inserting provisos clarifying that exemptions shall not apply to services supplied through electronic commerce operators notified under section 5(5) of the IGST Act. The amendment ensures taxability of notified services supplied through e-commerce platforms.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 excluding Governmental Authorities and Government Entities from certain exemption entries and by inserting provisos clarifying that exemptions shall not apply to services supplied through electronic commerce operators notified under section 5(5) of the IGST Act. The amendment ensures taxability of notified services supplied through e-commerce platforms.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 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).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting multiple textile entries from Schedule I (5%) and Schedule II (12%) and re-inserting them with revised tariff-wise descriptions. It extensively realigns classifications across yarns, fibres, fabrics, made-up textiles and inserts footwear of sale value not exceeding ₹1,000 per pair under Schedule II. The amendment implements GST Council decisions to correct inverted duty structures in the textile sector.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 multiple textile entries from Schedule I (5%) and Schedule II (12%) and re-inserting them with revised tariff-wise descriptions. It extensively realigns classifications across yarns, fibres, fabrics, made-up textiles and inserts footwear of sale value not exceeding ₹1,000 per pair under Schedule II. The amendment implements GST Council decisions to correct inverted duty structures in the textile sector.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 Serial No. 243 from Schedule II (12%) and deleting the words “in respect of Information Technology software” against Serial No. 452P in Schedule III (18%). The amendment rationalises the rate structure and removes sector-specific references in line with GST Council recommendations.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 Serial No. 243 from Schedule II (12%) and deleting the words “in respect of Information Technology software” against Serial No. 452P in Schedule III (18%). The amendment rationalises the rate structure and removes sector-specific references in line with GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification grants exemption or concessional IGST rates on specified COVID-19 related medicines such as Tocilizumab, Amphotericin B, Remdesivir, Itolizumab, Favipiravir and 2-Deoxy-D-Glucose. The concessions apply from 1 October 2021 up to and inclusive of 31 December 2021 to ensure affordability and availability of essential medicines during the pandemic.Issued for earlier notification?No — this is a standalone time-bound concessional rate notification.
This notification grants exemption or concessional IGST rates on specified COVID-19 related medicines such as Tocilizumab, Amphotericin B, Remdesivir, Itolizumab, Favipiravir and 2-Deoxy-D-Glucose. The concessions apply from 1 October 2021 up to and inclusive of 31 December 2021 to ensure affordability and availability of essential medicines during the pandemic.Issued for earlier notification?No — this is a standalone time-bound concessional rate notification.
This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding and clarifying the scope of exempt supplies to include food goods (including Fortified Rice Kernel premix) supplied in unit containers for free distribution under government-approved welfare schemes. It also replaces references from “food preparations” to “goods” to avoid interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding and clarifying the scope of exempt supplies to include food goods (including Fortified Rice Kernel premix) supplied in unit containers for free distribution under government-approved welfare schemes. It also replaces references from “food preparations” to “goods” to avoid interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new Serial No. 3A to notify reverse charge mechanism on supplies of specified essential oils (other than citrus oils) when supplied by an unregistered person to a registered person. The amendment strengthens tax compliance in the essential oils sector.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 inserting a new Serial No. 3A to notify reverse charge mechanism on supplies of specified essential oils (other than citrus oils) when supplied by an unregistered person to a registered person. The amendment strengthens tax compliance in the essential oils sector.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 Serial No. 86 to clarify that exemption applies only to seeds, fruit and spores used for sowing and expressly excludes seeds meant for any other use. The amendment removes ambiguity in exemption coverage.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 Serial No. 86 to clarify that exemption applies only to seeds, fruit and spores used for sowing and expressly excludes seeds meant for any other use. The amendment removes ambiguity in exemption coverage.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to IV. The changes cover bio-diesel, renewable energy devices, ores and concentrates, railway rolling stock, printed materials, carbonated fruit beverages, and several other goods. The amendment implements GST Council decisions to rationalise rates and correct inverted duty structures.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to IV. The changes cover bio-diesel, renewable energy devices, ores and concentrates, railway rolling stock, printed materials, carbonated fruit beverages, and several other goods. The amendment implements GST Council decisions to rationalise rates and correct inverted duty structures.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 new exemption entries and modifying existing ones, including exemptions for services connected with the AFC Women’s Asia Cup 2022, granting national permits to goods carriages, and extending timelines for specified charitable exemptions. It also omits certain obsolete entries and updates certification requirements.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 new exemption entries and modifying existing ones, including exemptions for services connected with the AFC Women’s Asia Cup 2022, granting national permits to goods carriages, and extending timelines for specified charitable exemptions. It also omits certain obsolete entries and updates certification requirements.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
