This notification substantially amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring GST rates on restaurant services, excluding event-based catering from concessional rates, and prescribing conditions relating to ITC. It revises entries for multimodal transport, telecom and information services, and introduces a specific concessional rate for e-books. Definitions and explanations are inserted or substituted to remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification substantially amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring GST rates on restaurant services, excluding event-based catering from concessional rates, and prescribing conditions relating to ITC. It revises entries for multimodal transport, telecom and information services, and introduces a specific concessional rate for e-books. Definitions and explanations are inserted or substituted to remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.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 relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting services supplied by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge. It also inserts a comprehensive definition of “renting of immovable property” to ensure uniform interpretation under IGST reverse charge provisions.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 inserting services supplied by individual Direct Selling Agents (DSAs) to banks and NBFCs under reverse charge. It also inserts a comprehensive definition of “renting of immovable property” to ensure uniform interpretation under IGST reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 11/2017–Integrated Tax (Rate) to clarify that activities undertaken by Central Government, State Government, Union Territory or municipalities under Article 243W of the Constitution are treated neither as supply of goods nor as supply of services. The amendment strengthens constitutional protection for sovereign and municipal functions.Issued for earlier notification?Yes — it amends Notification No. 11/2017–Integrated Tax (Rate).
This notification amends Notification No. 11/2017–Integrated Tax (Rate) to clarify that activities undertaken by Central Government, State Government, Union Territory or municipalities under Article 243W of the Constitution are treated neither as supply of goods nor as supply of services. The amendment strengthens constitutional protection for sovereign and municipal functions.Issued for earlier notification?Yes — it amends Notification No. 11/2017–Integrated Tax (Rate).
This notification inserts an explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that activities undertaken by Central Government, State Government or local authorities as public authorities do not constitute “business” for the relevant entry. The clarification limits taxability of sovereign functions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification inserts an explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that activities undertaken by Central Government, State Government or local authorities as public authorities do not constitute “business” for the relevant entry. The clarification limits taxability of sovereign functions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting entries across Schedules I to IV. It revises rates for ethanol blending, bamboo flooring, household appliances, lithium-ion batteries, sanitary napkins, electric vehicles, handicrafts and multiple consumer goods. The notification implements large-scale GST rate rationalisation recommended by the GST Council.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 inserting, omitting and substituting entries across Schedules I to IV. It revises rates for ethanol blending, bamboo flooring, household appliances, lithium-ion batteries, sanitary napkins, electric vehicles, handicrafts and multiple consumer goods. The notification implements large-scale GST rate rationalisation recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) to exempt additional goods such as sal leaves, broom materials, sanitary napkins, rakhi, coir pith compost, de-oiled rice bran and religious deities. The amendments aim to reduce tax burden on essential, cultural and rural economy goods.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) to exempt additional goods such as sal leaves, broom materials, sanitary napkins, rakhi, coir pith compost, de-oiled rice bran and religious deities. The amendments aim to reduce tax burden on essential, cultural and rural economy goods.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by providing that refund of accumulated ITC shall not apply to inputs received on or after 1 August 2018 for specified goods. It further mandates lapse of unutilised ITC balance relating to such goods accumulated up to July 2018.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by providing that refund of accumulated ITC shall not apply to inputs received on or after 1 August 2018 for specified goods. It further mandates lapse of unutilised ITC balance relating to such goods accumulated up to July 2018.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification grants concessional IGST rates of 3%, 5% and 12% on a wide range of handicraft goods, including handmade carpets, wood and metal artware, terracotta items, hand paintings, jewellery and handicraft furniture. It also defines “handicraft goods” to distinguish them from mechanically produced items.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants concessional IGST rates of 3%, 5% and 12% on a wide range of handicraft goods, including handmade carpets, wood and metal artware, terracotta items, hand paintings, jewellery and handicraft furniture. It also defines “handicraft goods” to distinguish them from mechanically produced items.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification inserts new entries providing Nil compensation cess on coal rejects supplied by coal washeries, subject to non-availment of input tax credit. It also exempts fuel cell motor vehicles from compensation cess. The amendment supports clean energy and avoids cascading of tax.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts new entries providing Nil compensation cess on coal rejects supplied by coal washeries, subject to non-availment of input tax credit. It also exempts fuel cell motor vehicles from compensation cess. The amendment supports clean energy and avoids cascading of tax.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
