This corrigendum corrects typographical and drafting errors in Notification No. 07/2018–Integrated Tax (Rate), including substitution of the words “substituted” with “inserted” at specified places and correction of Schedule III rate heading from 9% to 18%. The corrigendum clarifies legislative intent without altering substantive provisions.Issued for earlier notification?Yes — corrigendum to Notification No. 07/2018–Integrated Tax (Rate).
This corrigendum corrects typographical and drafting errors in Notification No. 07/2018–Integrated Tax (Rate), including substitution of the words “substituted” with “inserted” at specified places and correction of Schedule III rate heading from 9% to 18%. The corrigendum clarifies legislative intent without altering substantive provisions.Issued for earlier notification?Yes — corrigendum to Notification No. 07/2018–Integrated Tax (Rate).
This corrigendum corrects clerical errors in Notification No. 06/2018 by substituting the word “substituted” with “inserted” at specified places. The correction is purely technical in nature and does not alter the substance or intent of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 06/2018–Central Tax (Rate).
This corrigendum corrects clerical errors in Notification No. 06/2018 by substituting the word “substituted” with “inserted” at specified places. The correction is purely technical in nature and does not alter the substance or intent of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 06/2018–Central Tax (Rate).
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
This notification prescribes concessional IGST rates on inter-State supply of old and used motor vehicles, to be levied only on the margin of the supplier. It defines the method of calculating margin based on depreciation or purchase price, and denies the benefit where input tax credit has been availed. The notification provides clarity and relief in taxation of used vehicles.Issued for earlier notification?No — this is an independent rate notification.
This notification prescribes concessional IGST rates on inter-State supply of old and used motor vehicles, to be levied only on the margin of the supplier. It defines the method of calculating margin based on depreciation or purchase price, and denies the benefit where input tax credit has been availed. The notification provides clarity and relief in taxation of used vehicles.Issued for earlier notification?No — this is an independent rate notification.
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to VI. It revises GST rates on agricultural products, LPG, bio-diesel, sanitary napkins, scientific equipment, bio-fuels, actionable claims, and precious stones. The changes implement 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 numerous entries across Schedules I to VI. It revises GST rates on agricultural products, LPG, bio-diesel, sanitary napkins, scientific equipment, bio-fuels, actionable claims, and precious stones. The changes implement 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 exempts IGST on imported services to the extent of customs duties paid on royalties and licence fees included in transaction value under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The exemption applies where such royalties or fees have already suffered customs duties under the Customs Tariff Act. It prevents double taxation on the same consideration.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts IGST on imported services to the extent of customs duties paid on royalties and licence fees included in transaction value under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The exemption applies where such royalties or fees have already suffered customs duties under the Customs Tariff Act. It prevents double taxation on the same consideration.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from IGST, to the extent of consideration paid as the Central Government’s share of profit petroleum. The exemption applies only to the profit petroleum component as defined in the production sharing contract. The measure avoids double taxation on government revenue share.Issued for earlier notification?No — this is an independent exemption notification
This notification exempts inter-State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from IGST, to the extent of consideration paid as the Central Government’s share of profit petroleum. The exemption applies only to the profit petroleum component as defined in the production sharing contract. The measure avoids double taxation on government revenue share.Issued for earlier notification?No — this is an independent exemption notification
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.
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).
