Amends Notification No. 14/2019–Central Tax by inserting aerated water under tariff item 2202 10 10 in the table. Extends composition levy eligibility conditions to cover the specified item.Previous Notification: Notification No. 14/2019–Central Tax dated 07.03.2019Effective Date: 01.10.2019
Amends Notification No. 14/2019–Central Tax by inserting aerated water under tariff item 2202 10 10 in the table. Extends composition levy eligibility conditions to cover the specified item.Previous Notification: Notification No. 14/2019–Central Tax dated 07.03.2019Effective Date: 01.10.2019
This notification specifies tobacco and manufactured tobacco substitutes as goods for which refund of unutilised compensation cess ITC shall not be allowed due to inverted duty structure. It prevents refund of cess accumulated due to higher input cess rates. The measure safeguards revenue from sin goods.Issued for earlier notification?Yes — issued under section 9 of the GST (Compensation to States) Act, 2017.
This notification specifies tobacco and manufactured tobacco substitutes as goods for which refund of unutilised compensation cess ITC shall not be allowed due to inverted duty structure. It prevents refund of cess accumulated due to higher input cess rates. The measure safeguards revenue from sin goods.Issued for earlier notification?Yes — issued under section 9 of the GST (Compensation to States) Act, 2017.
This notification inserts Entry 4A to levy 12% compensation cess on caffeinated beverages. It also amends descriptions and tariff references relating to motor vehicles, including vehicles for persons with orthopedic disabilities. The changes address classification and equity concerns.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts Entry 4A to levy 12% compensation cess on caffeinated beverages. It also amends descriptions and tariff references relating to motor vehicles, including vehicles for persons with orthopedic disabilities. The changes address classification and equity concerns.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification declares that the service by way of grant of alcoholic liquor licence by State Governments, against licence fee or application fee, shall be treated neither as a supply of goods nor a supply of services. The notification implements GST Council recommendations to keep liquor licensing fees outside the scope of GST.Issued for earlier notification?No — this is a standalone clarification notification.
This notification declares that the service by way of grant of alcoholic liquor licence by State Governments, against licence fee or application fee, shall be treated neither as a supply of goods nor a supply of services. The notification implements GST Council recommendations to keep liquor licensing fees outside the scope of GST.Issued for earlier notification?No — this is a standalone clarification notification.
Summary:This notification amends Notification No. 7/2019–Integrated Tax (Rate) by substituting the description of goods against Serial No. 2 to specify cement falling under Chapter Heading 2523. The amendment ensures correct tariff classification for levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 7/2019–Integrated Tax (Rate).
Summary:This notification amends Notification No. 7/2019–Integrated Tax (Rate) by substituting the description of goods against Serial No. 2 to specify cement falling under Chapter Heading 2523. The amendment ensures correct tariff classification for levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 7/2019–Integrated Tax (Rate).
This notification amends Notification No. 4/2018–Integrated Tax (Rate) by inserting an explanation clarifying that the exemption under the said notification shall not apply to development rights supplied on or after 1 April 2019. The amendment removes ambiguity regarding the temporal applicability of the exemption.Issued for earlier notification?Yes — it amends Notification No. 4/2018–Integrated Tax (Rate).
This notification amends Notification No. 4/2018–Integrated Tax (Rate) by inserting an explanation clarifying that the exemption under the said notification shall not apply to development rights supplied on or after 1 April 2019. The amendment removes ambiguity regarding the temporal applicability of the exemption.Issued for earlier notification?Yes — it amends Notification No. 4/2018–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by revising reverse charge provisions for copyright-related services supplied by authors, music composers, photographers and artists. It also introduces reverse charge on renting of motor vehicles to body corporates and on securities lending services. The amendment clarifies tax liability between supplier and recipient.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by revising reverse charge provisions for copyright-related services supplied by authors, music composers, photographers and artists. It also introduces reverse charge on renting of motor vehicles to body corporates and on securities lending services. The amendment clarifies tax liability between supplier and recipient.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries for services relating to FIFA U-17 Women’s World Cup 2020, intermediary services for goods traded outside India, warehousing of agricultural produce, insurance services of CAPF group insurance funds and admission to specified sports events. It also aligns turnover thresholds with CGST registration exemption limits.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 for services relating to FIFA U-17 Women’s World Cup 2020, intermediary services for goods traded outside India, warehousing of agricultural produce, insurance services of CAPF group insurance funds and admission to specified sports events. It also aligns turnover thresholds with CGST registration exemption limits.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring tax rates for hotel accommodation, restaurant services, outdoor catering and railway catering services. It introduces mandatory concessional rates with conditions of non-availment of input tax credit and defines key terms such as restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises. The amendment implements GST Council decisions to simplify and rationalise service taxation.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 restructuring tax rates for hotel accommodation, restaurant services, outdoor catering and railway catering services. It introduces mandatory concessional rates with conditions of non-availment of input tax credit and defines key terms such as restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises. The amendment implements GST Council decisions to simplify and rationalise service taxation.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification exempts from IGST all goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agriculture and nutrition-related projects listed in the Annexure, subject to certification by the Ministry of Agriculture and Farmers Welfare. The exemption supports international development projects in India.Issued for earlier notification?No — this is a standalone exemption notification.
This notification exempts from IGST all goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agriculture and nutrition-related projects listed in the Annexure, subject to certification by the Ministry of Agriculture and Farmers Welfare. The exemption supports international development projects in India.Issued for earlier notification?No — this is a standalone exemption notification.
