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 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 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 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. 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).
Issued as the CGST (Amendment) Rules, 2018, this notification introduces wide-ranging amendments to the CGST Rules. Key changes include extension of ITC reversal period to 180 days, reduction in composition levy rates, prescription of valuation for lottery, betting and gambling, clarification on exempt supplies for ITC computation, facilitation of ISD credit transfer, insertion of rule 55A, major overhaul of refund provisions (rules 89 and 96), and substitution of rule 138 to operationalise the e-way bill system effective 01 February 2018. The notification significantly strengthens GST compliance, valuation, refund and movement control frameworks.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Amendment) Rules, 2018, this notification introduces wide-ranging amendments to the CGST Rules. Key changes include extension of ITC reversal period to 180 days, reduction in composition levy rates, prescription of valuation for lottery, betting and gambling, clarification on exempt supplies for ITC computation, facilitation of ISD credit transfer, insertion of rule 55A, major overhaul of refund provisions (rules 89 and 96), and substitution of rule 138 to operationalise the e-way bill system effective 01 February 2018. The notification significantly strengthens GST compliance, valuation, refund and movement control frameworks.Amendment:This notification amends notification No. 3/2017
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for delayed filing of FORM GSTR-1 beyond a cap of ₹25 per day, and ₹10 per day where there are no outward supplies. The waiver applies for delays beyond the capped amount and provides significant relief to regular taxpayers in the initial phase of GST implementation.Amendment:Yes it has been amended through notification 20/2021, 53/2020, 33/2020, 4/2020, 74/2019, 75/2018,
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for delayed filing of FORM GSTR-1 beyond a cap of ₹25 per day, and ₹10 per day where there are no outward supplies. The waiver applies for delays beyond the capped amount and provides significant relief to regular taxpayers in the initial phase of GST implementation.Amendment:Yes it has been amended through notification 20/2021, 53/2020, 33/2020, 4/2020, 74/2019, 75/2018,
This notification, issued under section 128 of the CGST Act, waives late fee for delayed furnishing of FORM GSTR-5 (return by non-resident taxable persons) to the extent it exceeds ₹25 per day, and ₹10 per day where tax payable is nil. The measure reduces compliance burden on non-resident taxpayers.
This notification, issued under section 128 of the CGST Act, waives late fee for delayed furnishing of FORM GSTR-5 (return by non-resident taxable persons) to the extent it exceeds ₹25 per day, and ₹10 per day where tax payable is nil. The measure reduces compliance burden on non-resident taxpayers.
Issued under section 128 of the CGST Act, this notification waives late fee for delayed filing of FORM GSTR-5A (OIDAR services) beyond ₹25 per day, and ₹10 per day where integrated tax payable is nil. The relief addresses initial compliance challenges faced by OIDAR service providers.
Issued under section 128 of the CGST Act, this notification waives late fee for delayed filing of FORM GSTR-5A (OIDAR services) beyond ₹25 per day, and ₹10 per day where integrated tax payable is nil. The relief addresses initial compliance challenges faced by OIDAR service providers.
This notification waives late fee under section 47 for delayed filing of FORM GSTR-6 by Input Service Distributors, to the extent it exceeds ₹25 per day. The measure provides relief to ISDs struggling with initial GST return filing.
This notification waives late fee under section 47 for delayed filing of FORM GSTR-6 by Input Service Distributors, to the extent it exceeds ₹25 per day. The measure provides relief to ISDs struggling with initial GST return filing.
