A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.Effective Date:2 November 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
The value of services provided by way of corporate guarantee to a related person is deemed as one percent of the guarantee amount or actual consideration, whichever is higher. Procedural amendments are made relating to recovery, attachment of property, registration forms, cancellation orders, and statements filed by e-commerce operators. Changes are also introduced in forms relating to tax practitioners and provisional attachment orders.Effective Date:26 October 2023
This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.Issued for earlier notification?Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.
This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.Issued for earlier notification?Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility 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 provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting a new entry enabling refund of input tax credit on imitation zari thread or yarn made from metallised polyester or plastic film. The amendment provides targeted relief to the textile sector and clarifies refund eligibility.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting a new entry enabling refund of input tax credit on imitation zari thread or yarn made from metallised polyester or plastic film. The amendment provides targeted relief to the textile sector and clarifies refund eligibility.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting the entry relating to Government recipients to exclude the Ministry of Railways (Indian Railways). The amendment aligns reverse charge provisions with policy decisions and avoids overlap with other notified mechanisms.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 substituting the entry relating to Government recipients to exclude the Ministry of Railways (Indian Railways). The amendment aligns reverse charge provisions with policy decisions and avoids overlap with other notified mechanisms.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 inserting a new entry covering millet flour food preparations (other than pre-packaged and labelled) in the Schedule. The amendment provides clarity and concessional treatment for traditional and bulk millet-based food products.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 inserting a new entry covering millet flour food preparations (other than pre-packaged and labelled) in the Schedule. The amendment provides clarity and concessional treatment for traditional and bulk millet-based food products.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 inserting new entries for molasses and millet-based food preparations in Schedule I, revising related entries in Schedule III, and omitting a Schedule IV entry. The amendment promotes millet-based food products and rationalises the rate structure for specified goods.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 inserting new entries for molasses and millet-based food preparations in Schedule I, revising related entries in Schedule III, and omitting a Schedule IV entry. The amendment promotes millet-based food products and rationalises the rate structure for specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) by modifying the scope of passenger transportation services by omnibus and introducing a new clause covering such services when supplied through electronic commerce operators. It also inserts a definition of “company” for clarity. The amendment rationalises tax liability for passenger transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) by modifying the scope of passenger transportation services by omnibus and introducing a new clause covering such services when supplied through electronic commerce operators. It also inserts a definition of “company” for clarity. The amendment rationalises tax liability for passenger transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends the opening paragraph of Notification No. 12/2017–Integrated Tax (Rate) to substitute the description of construction services covered, specifically relating to construction of complexes or buildings intended for sale where consideration includes land value. The amendment clarifies eligibility for refund and aligns the notification with statutory provisions under GST law.Issued for earlier notification?Yes — it amends Notification No. 12/2017–Integrated Tax (Rate).
This notification amends the opening paragraph of Notification No. 12/2017–Integrated Tax (Rate) to substitute the description of construction services covered, specifically relating to construction of complexes or buildings intended for sale where consideration includes land value. The amendment clarifies eligibility for refund and aligns the notification with statutory provisions under GST law.Issued for earlier notification?Yes — it amends Notification No. 12/2017–Integrated Tax (Rate).
