Authority under section 171 shall not accept new applications from 1 April 2025.Applies to examination of price reduction on account of ITC or tax rate reduction.Effective Date of Notification:30 September 2024
Authority under section 171 shall not accept new applications from 1 April 2025.Applies to examination of price reduction on account of ITC or tax rate reduction.Effective Date of Notification:30 September 2024
Principal Bench of the GST Appellate Tribunal is empowered to examine anti-profiteering matters.Cases relate to verification of commensurate reduction in prices due to ITC or tax rate reduction.Effective Date of Notification:01 October 2024
Principal Bench of the GST Appellate Tribunal is empowered to examine anti-profiteering matters.Cases relate to verification of commensurate reduction in prices due to ITC or tax rate reduction.Effective Date of Notification:01 October 2024
Sections 118, 142, 148 and 150 come into force on the date of publication.Remaining notified sections come into force from 1 November 2024.Effective Date of Notification:27 September 2024
Sections 118, 142, 148 and 150 come into force on the date of publication.Remaining notified sections come into force from 1 November 2024.Effective Date of Notification:27 September 2024
Section 13 of the Finance Act, 2024 comes into force from 1 October 2024.Sections 11 and 12 come into force from 1 April 2025.Effective Date of Notification:06 August 2024
Section 13 of the Finance Act, 2024 comes into force from 1 October 2024.Sections 11 and 12 come into force from 1 April 2025.Effective Date of Notification:06 August 2024
This notification grants exemption from compensation cess on supply of goods under heading 2202 by Unit Run Canteens to authorised customers. The exemption is subject to tariff interpretation rules under the Customs Tariff Act. It provides relief to defence personnel through URC supplies.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification grants exemption from compensation cess on supply of goods under heading 2202 by Unit Run Canteens to authorised customers. The exemption is subject to tariff interpretation rules under the Customs Tariff Act. It provides relief to defence personnel through URC supplies.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential services.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 services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:• Platform tickets, retiring rooms, cloak room services, battery car services;• Inter-zone services within Indian Railways;• Services by SPVs to Indian Railways for infrastructure use.A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:• Platform tickets, retiring rooms, cloak room services, battery car services;• Inter-zone services within Indian Railways;• Services by SPVs to Indian Railways for infrastructure use.A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A proviso is inserted in Explanation clause (ii) of Notification 2/2017, specifying that agricultural farm produce in packages exceeding 25 kg or 25 litres will not be considered “pre-packaged and labelled.” This clarification harmonizes exemption rules with changes made in Notification 02/2024 and provides certainty for agri-produce suppliers.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A proviso is inserted in Explanation clause (ii) of Notification 2/2017, specifying that agricultural farm produce in packages exceeding 25 kg or 25 litres will not be considered “pre-packaged and labelled.” This clarification harmonizes exemption rules with changes made in Notification 02/2024 and provides certainty for agri-produce suppliers.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The notification adds new entries such as cartons/boxes (4819 10, 4819 20), milk cans, and solar cookers in 6% Schedule. Corresponding changes are made in the 9% Schedule to exclude these goods where necessary. It also adds key clarifications that agricultural produce in packages above 25 kg/litre will not be treated as “pre-packaged and labelled.” These amendments update GST classification in line with industry changes.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification adds new entries such as cartons/boxes (4819 10, 4819 20), milk cans, and solar cookers in 6% Schedule. Corresponding changes are made in the 9% Schedule to exclude these goods where necessary. It also adds key clarifications that agricultural produce in packages above 25 kg/litre will not be treated as “pre-packaged and labelled.” These amendments update GST classification in line with industry changes.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
