This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an explanation to clarify that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, shall be treated as “educational institutions” for the limited purpose of conducting entrance examinations for admission to educational institutions. The amendment removes ambiguity and ensures continued exemption for such examination 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 explanation to clarify that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, shall be treated as “educational institutions” for the limited purpose of conducting entrance examinations for admission to educational institutions. The amendment removes ambiguity and ensures continued exemption for such examination services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
Powers of Superintendent of Central Tax are assigned to Additional Assistant Directors of GST Intelligence, GST, and Audit.The assignment is made by amending Notification No. 14/2017–Central Tax.The officers may exercise powers as specified in the amended table.Effective Date of Notification:04 January 2023Previous NotificationNotification No. 14/2017 – Central Tax dated 01 July 2017
Powers of Superintendent of Central Tax are assigned to Additional Assistant Directors of GST Intelligence, GST, and Audit.The assignment is made by amending Notification No. 14/2017–Central Tax.The officers may exercise powers as specified in the amended table.Effective Date of Notification:04 January 2023Previous NotificationNotification No. 14/2017 – Central Tax dated 01 July 2017
This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.
This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.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 explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.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 Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
