This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting the entry for aquatic feed, poultry feed and cattle feed, and by inserting a new entry for husk of pulses, concentrates including chuni or churi and khanda. The amendment clarifies exemption scope and ensures appropriate tax treatment of feed-related 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 substituting the entry for aquatic feed, poultry feed and cattle feed, and by inserting a new entry for husk of pulses, concentrates including chuni or churi and khanda. The amendment clarifies exemption scope and ensures appropriate tax treatment of feed-related 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 revising entries relating to ethyl alcohol supplied for petrol blending, bran and residues of cereals, fruit pulp or juice-based drinks, mathematical and geometry boxes, and denatured ethyl alcohol. The amendment rationalises classification and rate applicability for specified goods with effect from the new financial year.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 revising entries relating to ethyl alcohol supplied for petrol blending, bran and residues of cereals, fruit pulp or juice-based drinks, mathematical and geometry boxes, and denatured ethyl alcohol. The amendment rationalises classification and rate applicability for specified goods with effect from the new financial year.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The notification revises entries relating to ethyl alcohol supplied for petrol blending, bran and residues (excluding animal feed), fruit pulp/juice-based drinks, and mathematical/geometry boxes. It also substitutes the 9% entry for denatured ethyl alcohol. These changes rationalise GST rates across food, alcohol, and stationery sectors.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification revises entries relating to ethyl alcohol supplied for petrol blending, bran and residues (excluding animal feed), fruit pulp/juice-based drinks, and mathematical/geometry boxes. It also substitutes the 9% entry for denatured ethyl alcohol. These changes rationalise GST rates across food, alcohol, and stationery sectors.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The provisions of biometric-based Aadhaar authentication under rule 8(4A) are made inapplicable in all States and Union Territories except Gujarat. Applicants in Gujarat continue to be subject to biometric authentication. The notification specifies territorial applicability under rule 8(4B).Effective Date:26 December 2022
The provisions of biometric-based Aadhaar authentication under rule 8(4A) are made inapplicable in all States and Union Territories except Gujarat. Applicants in Gujarat continue to be subject to biometric authentication. The notification specifies territorial applicability under rule 8(4B).Effective Date:26 December 2022
This notification specifies that Rule 8(4A) (biometric Aadhaar authentication) shall apply only in the State of Gujarat and shall not apply in other States and Union Territories. The measure allows phased implementation of biometric verification. It ensures controlled rollout based on administrative readiness.Amendment:Yes it has been amended through notification 54/2023, 31/2023, 5/2023,
This notification specifies that Rule 8(4A) (biometric Aadhaar authentication) shall apply only in the State of Gujarat and shall not apply in other States and Union Territories. The measure allows phased implementation of biometric verification. It ensures controlled rollout based on administrative readiness.Amendment:Yes it has been amended through notification 54/2023, 31/2023, 5/2023,
This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.Amendment:This notification amends notification No. 3/2017
This comprehensive amendment introduces biometric Aadhaar authentication, inserts Rules 37A and 88C, prescribes mechanism for ITC reversal where supplier fails to file GSTR-3B, and establishes automated mismatch recovery through DRC-01B. It also extensively revises GSTR-1 tables, appeal procedures, refund formats and recovery rules. The notification significantly strengthens compliance monitoring and enforcement.Amendment:This notification amends notification No. 3/2017
Rules are amended to introduce biometric-based Aadhaar authentication for GST registration. Provisions for reversal and re-availment of input tax credit due to supplier non-compliance are inserted. New procedures are notified for dealing with liability mismatch between GSTR-1 and GSTR-3B and for withdrawal of appeals.Effective Date:26 December 2022 (specified provisions effective from 1 October 2022)
Rules are amended to introduce biometric-based Aadhaar authentication for GST registration. Provisions for reversal and re-availment of input tax credit due to supplier non-compliance are inserted. New procedures are notified for dealing with liability mismatch between GSTR-1 and GSTR-3B and for withdrawal of appeals.Effective Date:26 December 2022 (specified provisions effective from 1 October 2022)
