Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related 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 a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting a new exemption entry for supply of services associated with transit cargo to landlocked countries Nepal and Bhutan. The exemption facilitates international trade and transit arrangements without GST burden.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting a new exemption entry for supply of services associated with transit cargo to landlocked countries Nepal and Bhutan. The exemption facilitates international trade and transit arrangements without GST burden.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.Amendment:This notification amends notification No. 3/2017
This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.Amendment:This notification amends notification No. 3/2017
This corrigendum substitutes the description of legal services under serial number 3 to clarify that services provided by an individual advocate, senior advocate or firm of advocates by way of legal services are covered under reverse charge. It also inserts a definition of “legal service” to remove interpretational ambiguity.Issued for earlier notification?Yes — corrigendum to Notification No. 10/2017–IGST (Rate).
This corrigendum substitutes the description of legal services under serial number 3 to clarify that services provided by an individual advocate, senior advocate or firm of advocates by way of legal services are covered under reverse charge. It also inserts a definition of “legal service” to remove interpretational ambiguity.Issued for earlier notification?Yes — corrigendum to Notification No. 10/2017–IGST (Rate).
This corrigendum amends the description of legal services under Sl. No. 2 of Notification No. 13/2017 to clarify that “legal services” include advice, consultancy, assistance and representational services before any court, tribunal or authority. The correction removes ambiguity regarding the scope of services covered under RCM.Issued for earlier notification?Yes — corrigendum to Notification No. 13/2017–Central Tax (Rate).
This corrigendum amends the description of legal services under Sl. No. 2 of Notification No. 13/2017 to clarify that “legal services” include advice, consultancy, assistance and representational services before any court, tribunal or authority. The correction removes ambiguity regarding the scope of services covered under RCM.Issued for earlier notification?Yes — corrigendum to Notification No. 13/2017–Central Tax (Rate).
This notification exempts inter-State supply of skimmed milk powder or concentrated milk when supplied to a distinct person for use in production of milk for distribution through dairy cooperatives. The exemption is subject to the condition that such goods are not further supplied as skimmed milk powder.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of skimmed milk powder or concentrated milk when supplied to a distinct person for use in production of milk for distribution through dairy cooperatives. The exemption is subject to the condition that such goods are not further supplied as skimmed milk powder.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 5/2017–Integrated Tax (Rate) to restrict refund of accumulated input tax credit in respect of corduroy fabrics. The amendment limits refund eligibility for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) to restrict refund of accumulated input tax credit in respect of corduroy fabrics. The amendment limits refund eligibility for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) to align exemption entries with the revised definition of brand name and voluntary forgoing of brand rights. It inserts and substitutes entries for khadi, cotton seed oil cake, idols, handicraft items and indigenous musical instruments, along with detailed annexures.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) to align exemption entries with the revised definition of brand name and voluntary forgoing of brand rights. It inserts and substitutes entries for khadi, cotton seed oil cake, idols, handicraft items and indigenous musical instruments, along with detailed annexures.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 making wide-ranging changes across multiple schedules. It revises rate entries for food products, textiles, handicrafts, religious articles, agricultural goods and consumer items. It also introduces a detailed framework for taxation of branded goods where brand rights are voluntarily foregone.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 making wide-ranging changes across multiple schedules. It revises rate entries for food products, textiles, handicrafts, religious articles, agricultural goods and consumer items. It also introduces a detailed framework for taxation of branded goods where brand rights are voluntarily foregone.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
