This notification inserts Explanation 2 under S. No. 9, item (vi) of Notification No. 11/2017–Central Tax (Rate) to clarify that the said entry applies only to services by way of transport of goods from one place in India to another place in India. It explicitly excludes any service other than transport of goods from the scope of this entry. The existing explanation has been renumbered as Explanation 1. The clarification ensures uniform interpretation and avoids unintended extension of the exemption.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 11/2017–Central Tax (Rate).
This notification inserts Explanation 2 under S. No. 9, item (vi) of Notification No. 11/2017–Central Tax (Rate) to clarify that the said entry applies only to services by way of transport of goods from one place in India to another place in India. It explicitly excludes any service other than transport of goods from the scope of this entry. The existing explanation has been renumbered as Explanation 1. The clarification ensures uniform interpretation and avoids unintended extension of the exemption.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.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 various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.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 various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 2/2017–Central Tax (Rate) by revising exemption entries relating to vegetables, printed music and goods supplied by way of public auction of gifts received by constitutional authorities and public servants. The changes rationalise exemption coverage and align exemptions with public interest objectives.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by revising exemption entries relating to vegetables, printed music and goods supplied by way of public auction of gifts received by constitutional authorities and public servants. The changes rationalise exemption coverage and align exemptions with public interest objectives.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification introduces detailed rules in the IGST Rules, 2017 to determine the place of supply and apportionment of value where services are attributable to more than one State or Union Territory. It covers services relating to immovable property, accommodation, events, leased circuits, and services performed in multiple locations, including cross-border situations. The amendment ensures uniform application of place of supply provisions and prevents tax disputes.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification introduces detailed rules in the IGST Rules, 2017 to determine the place of supply and apportionment of value where services are attributable to more than one State or Union Territory. It covers services relating to immovable property, accommodation, events, leased circuits, and services performed in multiple locations, including cross-border situations. The amendment ensures uniform application of place of supply provisions and prevents tax disputes.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
Issued under section 5(1) of the CGST Act, this notification amends Notification No. 2/2017. It authorises specified central tax officers to exercise powers under sections 73, 74, 75 and 76 across the entire territorial jurisdiction of corresponding officers, as assigned by the Board. The amendment strengthens administrative and enforcement coordination.
Issued under section 5(1) of the CGST Act, this notification amends Notification No. 2/2017. It authorises specified central tax officers to exercise powers under sections 73, 74, 75 and 76 across the entire territorial jurisdiction of corresponding officers, as assigned by the Board. The amendment strengthens administrative and enforcement coordination.
