These corrigenda amend product descriptions and tariff references in the exemption schedule, including clarification on branded versus unbranded goods and correction of chapter references. The changes are clarificatory in nature and do not expand or restrict the scope of exemptions substantively.Issued for earlier notification?Yes — corrigenda to Notification No. 2/2017–IGST (Rate).
These corrigenda amend product descriptions and tariff references in the exemption schedule, including clarification on branded versus unbranded goods and correction of chapter references. The changes are clarificatory in nature and do not expand or restrict the scope of exemptions substantively.Issued for earlier notification?Yes — corrigenda to Notification No. 2/2017–IGST (Rate).
This corrigendum corrects the reference from “paragraph 5” to “paragraphs 3.20 and 3.21” of the Foreign Trade Policy. The correction is technical and does not affect the substantive conditions for furnishing LUT
This corrigendum corrects the reference from “paragraph 5” to “paragraphs 3.20 and 3.21” of the Foreign Trade Policy. The correction is technical and does not affect the substantive conditions for furnishing LUT
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
This notification rescinds Notification No. 15/2017–Integrated Tax (Rate) with effect from 5 July 2017, except as regards actions already taken or omitted before such rescission. The withdrawal affects the earlier exemption relating to SEZ imports.Issued for earlier notification?Yes — it rescinds Notification No. 15/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 15/2017–Integrated Tax (Rate) with effect from 5 July 2017, except as regards actions already taken or omitted before such rescission. The withdrawal affects the earlier exemption relating to SEZ imports.Issued for earlier notification?Yes — it rescinds Notification No. 15/2017–Integrated Tax (Rate).
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.Issued for earlier notification?No — this is an independent exemption notification.
This corrigendum corrects certain descriptions and references in the schedules, including scope clarifications relating to medical goods and omission of incorrect words. The corrections ensure proper interpretation of notified CGST rates without altering the substantive tax structure.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum corrects certain descriptions and references in the schedules, including scope clarifications relating to medical goods and omission of incorrect words. The corrections ensure proper interpretation of notified CGST rates without altering the substantive tax structure.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This is the principal IGST rate notification prescribing tax rates of 5%, 12%, 18%, 28%, 3% and 0.25% for inter-State supplies of goods based on detailed schedules aligned with the Customs Tariff. It lays the foundation for rate classification of goods under IGST. The notification operates on the recommendations of the GST Council and applies tariff-wise descriptions for uniform levy across States.Issued for earlier notification?No — this is the principal IGST rate notification.
This is the principal IGST rate notification prescribing tax rates of 5%, 12%, 18%, 28%, 3% and 0.25% for inter-State supplies of goods based on detailed schedules aligned with the Customs Tariff. It lays the foundation for rate classification of goods under IGST. The notification operates on the recommendations of the GST Council and applies tariff-wise descriptions for uniform levy across States.Issued for earlier notification?No — this is the principal IGST rate notification.
This notification appoints officers of DGGI, Directorate General of GST and Directorate General of Audit as Central Tax Officers. It vests them with powers under the CGST and IGST Acts corresponding to their rank, exercisable throughout India. The notification is issued under sections 3 and 5 of the CGST Act to operationalise GST enforcement machinery.Amendment:Yes it has been amended through notification 1/2023
This notification appoints officers of DGGI, Directorate General of GST and Directorate General of Audit as Central Tax Officers. It vests them with powers under the CGST and IGST Acts corresponding to their rank, exercisable throughout India. The notification is issued under sections 3 and 5 of the CGST Act to operationalise GST enforcement machinery.Amendment:Yes it has been amended through notification 1/2023
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.Amendment:This notification amends notification No. 3/2017
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.Amendment:This notification amends notification No. 3/2017
