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.
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).
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).
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).
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).
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 amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.Issued for earlier notification?Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.
This notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.Issued for earlier notification?Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.
Rules relating to Aadhaar authentication, cancellation of registration, ISD mechanism, outward supply reporting and interest calculation are amended.FORM GSTR-1A is introduced to allow amendment of outward supplies before filing GSTR-3B.Appeal procedures before GST Appellate Tribunal are substituted with new electronic forms.Provisions for refund of additional IGST on exports and waiver mechanism under section 128A are prescribed.Effective Date of Notification:10 July 2024 (specific provisions effective from notified dates)
Rules relating to Aadhaar authentication, cancellation of registration, ISD mechanism, outward supply reporting and interest calculation are amended.FORM GSTR-1A is introduced to allow amendment of outward supplies before filing GSTR-3B.Appeal procedures before GST Appellate Tribunal are substituted with new electronic forms.Provisions for refund of additional IGST on exports and waiver mechanism under section 128A are prescribed.Effective Date of Notification:10 July 2024 (specific provisions effective from notified dates)
Notification No. 27/2022–Central Tax dated 26 December 2022 is rescinded.Actions taken or omitted before rescission remain protected.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 27/2022–Central Tax dated 26 December 2022
Notification No. 27/2022–Central Tax dated 26 December 2022 is rescinded.Actions taken or omitted before rescission remain protected.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 27/2022–Central Tax dated 26 December 2022
Registered persons having aggregate turnover up to ₹2 crore in FY 2023-24 are exempted from filing annual return.The exemption is granted under section 44 of the CGST Act.Effective Date of Notification:10 July 2024
Registered persons having aggregate turnover up to ₹2 crore in FY 2023-24 are exempted from filing annual return.The exemption is granted under section 44 of the CGST Act.Effective Date of Notification:10 July 2024
