This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.Effective Date: 1st July, 2017
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.Effective Date: 1st July, 2017
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.Effective Date: 1st July, 2017
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.Effective Date: 1st July, 2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.Effective Date: 1st July, 2017
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.Effective Date: 1st July, 2017
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification notifies specified services—namely passenger transport services by radio-taxi, motorcab, maxicab or motorcycle, and accommodation services in hotels and similar establishments—on which IGST shall be paid by the electronic commerce operator. The liability applies where such services are supplied through an electronic platform.Issued for earlier notification?No — this is an independent reverse-charge-type liability notification.
This notification notifies specified services—namely passenger transport services by radio-taxi, motorcab, maxicab or motorcycle, and accommodation services in hotels and similar establishments—on which IGST shall be paid by the electronic commerce operator. The liability applies where such services are supplied through an electronic platform.Issued for earlier notification?No — this is an independent reverse-charge-type liability notification.
This notification specifies the United Nations, specified international organisations, foreign diplomatic missions, consular posts, diplomatic agents and career consular officers as eligible persons for claiming refund of IGST paid on inward supplies. The refund is subject to certification, reciprocity and usage conditions prescribed under section 55 of the CGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification specifies the United Nations, specified international organisations, foreign diplomatic missions, consular posts, diplomatic agents and career consular officers as eligible persons for claiming refund of IGST paid on inward supplies. The refund is subject to certification, reciprocity and usage conditions prescribed under section 55 of the CGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification specifies that refund of unutilised input tax credit shall not be allowed in respect of services falling under paragraph 5(b) of Schedule II of the CGST Act, i.e., construction of complex, building, civil structure or part thereof intended for sale. The restriction applies where tax is paid on inter-State supplies of such services.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies that refund of unutilised input tax credit shall not be allowed in respect of services falling under paragraph 5(b) of Schedule II of the CGST Act, i.e., construction of complex, building, civil structure or part thereof intended for sale. The restriction applies where tax is paid on inter-State supplies of such services.Issued for earlier notification?No — this is an independent restriction notification.
