This notification amends Notification No. 1/2017–Integrated Tax (Rate) by making extensive insertions, omissions and substitutions across Schedules I to IV. It revises rates and classifications for food items, textiles, scrap, e-waste, biomass briquettes, handicrafts, medicinal products, office articles, machinery parts, and stone products. It also prescribes conditions relating to branded goods and voluntary forgoing of brand rights.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 extensive insertions, omissions and substitutions across Schedules I to IV. It revises rates and classifications for food items, textiles, scrap, e-waste, biomass briquettes, handicrafts, medicinal products, office articles, machinery parts, and stone products. It also prescribes conditions relating to branded goods and voluntary forgoing of brand rights.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 exempting duty credit scrips and supplies of goods by Government Entities to Government against grants. It also inserts a definition of “Government Entity” and prescribes conditions relating to branded goods where brand rights are voluntarily foregone.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 exempting duty credit scrips and supplies of goods by Government Entities to Government against grants. It also inserts a definition of “Government Entity” and prescribes conditions relating to branded goods where brand rights are voluntarily foregone.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government or local authorities to registered persons as liable to IGST under reverse charge. The recipient is made liable to pay tax.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government or local authorities to registered persons as liable to IGST under reverse charge. The recipient is made liable to pay tax.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification prescribes a concessional IGST rate equal to 65% of the applicable rate on inter-State leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The benefit is available only up to 30 June 2020. The notification provides transitional relief for pre-GST vehicle leases.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification prescribes a concessional IGST rate equal to 65% of the applicable rate on inter-State leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The benefit is available only up to 30 June 2020. The notification provides transitional relief for pre-GST vehicle leases.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and ITC conditions for construction services, passenger transport, goods transport, renting and leasing of motor vehicles, offshore oil and gas contracts, and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates.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 revising rates and ITC conditions for construction services, passenger transport, goods transport, renting and leasing of motor vehicles, offshore oil and gas contracts, and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017 by inserting a new entry providing 65% of applicable cess on leasing of motor vehicles purchased and leased prior to 1 July 2017. The concession is available only up to 30 June 2020. It addresses transitional issues relating to pre-GST motor vehicle leases.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Compensation Cess (Rate).
This notification amends Notification No. 2/2017 by inserting a new entry providing 65% of applicable cess on leasing of motor vehicles purchased and leased prior to 1 July 2017. The concession is available only up to 30 June 2020. It addresses transitional issues relating to pre-GST motor vehicle leases.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Compensation Cess (Rate).
This notification provides a concessional compensation cess at 65% of the otherwise applicable rate on specified motor vehicles. The concession applies subject to conditions relating to purchase prior to GST and non-availment of input tax credit. The benefit is available only up to 30 June 2020.Issued for earlier notification?Yes — issued in continuation of Notification No. 1/2017–Compensation Cess (Rate).
This notification provides a concessional compensation cess at 65% of the otherwise applicable rate on specified motor vehicles. The concession applies subject to conditions relating to purchase prior to GST and non-availment of input tax credit. The benefit is available only up to 30 June 2020.Issued for earlier notification?Yes — issued in continuation of Notification No. 1/2017–Compensation Cess (Rate).
This notification allows registered persons to export goods or services without payment of IGST by furnishing a Letter of Undertaking (LUT) instead of a bond. The facility is available to eligible exporters who have not been prosecuted for serious tax offences. It is issued under rule 96A of the CGST Rules.
This notification allows registered persons to export goods or services without payment of IGST by furnishing a Letter of Undertaking (LUT) instead of a bond. The facility is available to eligible exporters who have not been prosecuted for serious tax offences. It is issued under rule 96A of the CGST Rules.
All registered persons making zero-rated supplies are permitted to furnish LUT in place of bond, except persons prosecuted for specified tax offences. LUT is required to be furnished in FORM GST RFD-11 for a financial year. Failure to pay tax with interest within prescribed time results in withdrawal of LUT facility, which is restored upon payment.Effective Date: 4th October, 2017Previous Notification:Notification No. 16/2017 – Central Tax dated 07.07.2017
All registered persons making zero-rated supplies are permitted to furnish LUT in place of bond, except persons prosecuted for specified tax offences. LUT is required to be furnished in FORM GST RFD-11 for a financial year. Failure to pay tax with interest within prescribed time results in withdrawal of LUT facility, which is restored upon payment.Effective Date: 4th October, 2017Previous Notification:Notification No. 16/2017 – Central Tax dated 07.07.2017
This notification notifies CGST rates for goods under various schedules, prescribing rates of 0.125%, 1.5%, 2.5%, 6%, 9% and 14% based on classification under the Customs Tariff. The schedules comprehensively list goods with applicable rates and form the principal rate notification for goods under GST. It gives effect to GST Council recommendations for implementation of GST from 01.07.2017.Issued for earlier notification?No — this is the principal CGST rate notification for goods under section 9(1).
This notification notifies CGST rates for goods under various schedules, prescribing rates of 0.125%, 1.5%, 2.5%, 6%, 9% and 14% based on classification under the Customs Tariff. The schedules comprehensively list goods with applicable rates and form the principal rate notification for goods under GST. It gives effect to GST Council recommendations for implementation of GST from 01.07.2017.Issued for earlier notification?No — this is the principal CGST rate notification for goods under section 9(1).
