This notification amends Notification No. 5/2017–Central Tax (Rate) by inserting corduroy fabrics under Heading 5801 in the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is not allowed. The amendment prevents refund claims where output tax rate is lower than input tax rate.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by inserting corduroy fabrics under Heading 5801 in the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is not allowed. The amendment prevents refund claims where output tax rate is lower than input tax rate.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by redefining the scope of “brand name” and “registered brand name” and prescribing conditions for voluntary forgoing of actionable claim on a brand. It revises multiple exemption entries for agricultural produce, food items, khadi products, idols and indigenous musical instruments, ensuring clarity on exemption eligibility for unbranded goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by redefining the scope of “brand name” and “registered brand name” and prescribing conditions for voluntary forgoing of actionable claim on a brand. It revises multiple exemption entries for agricultural produce, food items, khadi products, idols and indigenous musical instruments, ensuring clarity on exemption eligibility for unbranded goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across all schedules. It rationalises rates on food items, textiles, handicrafts, household articles, agricultural goods and industrial products, redefines “brand name” conditions and introduces an affidavit mechanism for opting out of brand-based taxation.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across all schedules. It rationalises rates on food items, textiles, handicrafts, household articles, agricultural goods and industrial products, redefines “brand name” conditions and introduces an affidavit mechanism for opting out of brand-based taxation.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to clarify that reverse charge on GTA services applies only where the GTA has not opted to pay GST at 6%. It also inserts an explanation clarifying that a Limited Liability Partnership is to be treated as a partnership firm for GST purposes.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to clarify that reverse charge on GTA services applies only where the GTA has not opted to pay GST at 6%. It also inserts an explanation clarifying that a Limited Liability Partnership is to be treated as a partnership firm for GST purposes.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification exempts inter-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from IGST. The exemption is granted in public interest to support nuclear power generation.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from IGST. The exemption is granted in public interest to support nuclear power generation.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an exemption for services by way of right to admission to events organised under the FIFA U-17 World Cup 2017. The exemption applies only to event-related admission 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 an exemption for services by way of right to admission to events organised under the FIFA U-17 World Cup 2017. The exemption applies only to event-related admission services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification exempts intra-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of CGST. The exemption is granted in public interest for the nuclear power sector.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of CGST. The exemption is granted in public interest for the nuclear power sector.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from GST. The exemption supports international sporting events hosted in India.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from GST. The exemption supports international sporting events hosted in India.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) to prescribe a concessional CGST rate of 6% for works contract services supplied to Government, local authorities or governmental authorities for non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) to prescribe a concessional CGST rate of 6% for works contract services supplied to Government, local authorities or governmental authorities for non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
