This notification notifies specified classes of registered persons under section 148 of the CGST Act and provides that GST liability on supply of development rights against construction services, and vice versa, shall arise at the time of transfer of possession or right in the constructed property. The measure defers tax payment to align GST liability with actual monetisation of the project.Issued for earlier notification?No — this is an independent notification issued under section 148 of the CGST Act
This notification notifies specified classes of registered persons under section 148 of the CGST Act and provides that GST liability on supply of development rights against construction services, and vice versa, shall arise at the time of transfer of possession or right in the constructed property. The measure defers tax payment to align GST liability with actual monetisation of the project.Issued for earlier notification?No — this is an independent notification issued under section 148 of the CGST Act
This notification exempts intra-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from central tax to the extent of the Central Government’s share of profit petroleum. The exemption applies only to the consideration paid to the Central Government under the production sharing contract.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from central tax to the extent of the Central Government’s share of profit petroleum. The exemption applies only to the consideration paid to the Central Government under the production sharing contract.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as LPG for domestic use, bio-diesel, fertilizers, irrigation equipment, bamboo products, drinking water and scientific equipment. The amendments rationalise rates and promote agriculture, renewable energy and essential goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as LPG for domestic use, bio-diesel, fertilizers, irrigation equipment, bamboo products, drinking water and scientific equipment. The amendments rationalise rates and promote agriculture, renewable energy and essential goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by modifying and inserting exemption entries for goods such as animal feed, de-oiled rice bran, cotton seed oil cake, hearing aid parts and agricultural implements. The changes aim to clarify scope and extend relief to essential and agricultural goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by modifying and inserting exemption entries for goods such as animal feed, de-oiled rice bran, cotton seed oil cake, hearing aid parts and agricultural implements. The changes aim to clarify scope and extend relief to essential and agricultural goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification provides a concessional GST rate on supply of old and used motor vehicles, calculated only on the margin of the supplier. The rates range from 6% to 9%, subject to conditions that no input tax credit has been availed. It introduces a special valuation mechanism to avoid cascading of tax.Issued for earlier notification?No — this is an independent rate notification.
This notification provides a concessional GST rate on supply of old and used motor vehicles, calculated only on the margin of the supplier. The rates range from 6% to 9%, subject to conditions that no input tax credit has been availed. It introduces a special valuation mechanism to avoid cascading of tax.Issued for earlier notification?No — this is an independent rate notification.
This notification amends Notification No. 45/2017–Central Tax (Rate) by aligning GST exemption for research institutions with customs exemption norms. It substitutes the name of the competent authority and inserts an explanation clarifying that exemption applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — amends Notification No. 45/2017–Central Tax (Rate).
This notification amends Notification No. 45/2017–Central Tax (Rate) by aligning GST exemption for research institutions with customs exemption norms. It substitutes the name of the competent authority and inserts an explanation clarifying that exemption applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — amends Notification No. 45/2017–Central Tax (Rate).
This notification extensively amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for construction services, works contract services, leasing of land, transport services, housekeeping services, mining support services, amusement parks, and manufacturing services. It introduces concessional rates for affordable housing and specified government projects, revises valuation rules for land and undivided share of land, and rationalises multiple service entries based on GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification extensively amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for construction services, works contract services, leasing of land, transport services, housekeeping services, mining support services, amusement parks, and manufacturing services. It introduces concessional rates for affordable housing and specified government projects, revises valuation rules for land and undivided share of land, and rationalises multiple service entries based on GST Council recommendations.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 for composite supplies linked to Panchayat and Municipal functions, educational services, international transport of goods by air and vessel (up to a specified date), IFSC financial services, insurance and reinsurance schemes, RTI services, fumigation services, and admission to certain events. It also revises exemption limits and conditions for several existing entries.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 composite supplies linked to Panchayat and Municipal functions, educational services, international transport of goods by air and vessel (up to a specified date), IFSC financial services, insurance and reinsurance schemes, RTI services, fumigation services, and admission to certain events. It also revises exemption limits and conditions for several existing entries.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by the Central Government, State Government, Union Territory or local authority by way of renting of immovable property to a registered person as liable to tax under reverse charge. The recipient of service is made liable to pay IGST. It also inserts a definition of “insurance agent” for clarity.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by the Central Government, State Government, Union Territory or local authority by way of renting of immovable property to a registered person as liable to tax under reverse charge. The recipient of service is made liable to pay IGST. It also inserts a definition of “insurance agent” for clarity.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification specifies a special class of registered persons involved in exchange of development rights and construction services. It provides that the liability to pay IGST on such transactions shall arise at the time when possession or right in the constructed property is transferred through a conveyance deed or similar instrument. The notification addresses timing issues in real estate barter transactions.Issued for earlier notification?No — this is a special procedure notification issued under section 148 of the CGST Act read with IGST Act.
This notification specifies a special class of registered persons involved in exchange of development rights and construction services. It provides that the liability to pay IGST on such transactions shall arise at the time when possession or right in the constructed property is transferred through a conveyance deed or similar instrument. The notification addresses timing issues in real estate barter transactions.Issued for earlier notification?No — this is a special procedure notification issued under section 148 of the CGST Act read with IGST Act.
