This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.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 relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification substantially amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring GST rates on restaurant services, excluding event-based catering from concessional rates, and prescribing conditions relating to ITC. It revises entries for multimodal transport, telecom and information services, and introduces a specific concessional rate for e-books. Definitions and explanations are inserted or substituted to remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification substantially amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring GST rates on restaurant services, excluding event-based catering from concessional rates, and prescribing conditions relating to ITC. It revises entries for multimodal transport, telecom and information services, and introduces a specific concessional rate for e-books. Definitions and explanations are inserted or substituted to remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification grants concessional GST rates ranging from 1.5% to 6% on a wide range of handicraft goods such as handmade textiles, wooden artifacts, metal artware, stone carvings and traditional handicrafts. It defines “handicraft goods” and aims to promote artisans and the handicraft sector.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants concessional GST rates ranging from 1.5% to 6% on a wide range of handicraft goods such as handmade textiles, wooden artifacts, metal artware, stone carvings and traditional handicrafts. It defines “handicraft goods” and aims to promote artisans and the handicraft sector.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing, rationalising and restructuring GST rates across Schedules I to IV. It covers a wide range of goods including garments, bamboo products, electrical appliances, lithium-ion batteries, fuel cell vehicles and household items to boost consumption and ease compliance.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing, rationalising and restructuring GST rates across Schedules I to IV. It covers a wide range of goods including garments, bamboo products, electrical appliances, lithium-ion batteries, fuel cell vehicles and household items to boost consumption and ease compliance.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification inserts an Explanation in Notification No. 11/2017–Central Tax (Rate) clarifying that the term “business” does not include activities undertaken by the Central Government, State Government or local authorities when acting as public authorities. The clarification avoids unintended taxation of sovereign functions.Issued for earlier notification?Yes — issued to clarify Notification No. 11/2017–Central Tax (Rate).
This notification inserts an Explanation in Notification No. 11/2017–Central Tax (Rate) clarifying that the term “business” does not include activities undertaken by the Central Government, State Government or local authorities when acting as public authorities. The clarification avoids unintended taxation of sovereign functions.Issued for earlier notification?Yes — issued to clarify Notification No. 11/2017–Central Tax (Rate).
Summary:This notification amends Notification No. 14/2017–Central Tax (Rate) to clarify that activities undertaken in relation to functions entrusted to a Municipality under Article 243W of the Constitution are neither a supply of goods nor a supply of services. The scope is also extended to Union Territories.Issued for earlier notification?Yes — amends Notification No. 14/2017–Central Tax (Rate).
Summary:This notification amends Notification No. 14/2017–Central Tax (Rate) to clarify that activities undertaken in relation to functions entrusted to a Municipality under Article 243W of the Constitution are neither a supply of goods nor a supply of services. The scope is also extended to Union Territories.Issued for earlier notification?Yes — amends Notification No. 14/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services provided by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge mechanism. The liability to pay GST is shifted to the recipient financial institutions.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services provided by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge mechanism. The liability to pay GST is shifted to the recipient financial institutions.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting new exemptions for services such as old age homes, electricity distribution to farmers, warehousing of minor forest produce, FSSAI testing services and certain government guarantees. It also clarifies treatment of educational boards and revises timelines for specified exemptions.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 new exemptions for services such as old age homes, electricity distribution to farmers, warehousing of minor forest produce, FSSAI testing services and certain government guarantees. It also clarifies treatment of educational boards and revises timelines for specified exemptions.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
