This notification amends Notification No. 11/2017–Central Tax (Rate) by revising definitions and rate entries for works contract services, restaurant services and accommodation services. It clarifies valuation through declared tariff concept and restructures rate slabs for food and beverage services.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising definitions and rate entries for works contract services, restaurant services and accommodation services. It clarifies valuation through declared tariff concept and restructures rate slabs for food and beverage services.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by substituting the exemption relating to services by Fair Price Shops under the Public Distribution System and inserting a new exemption for services by way of admission to protected monuments.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by substituting the exemption relating to services by Fair Price Shops under the Public Distribution System and inserting a new exemption for services by way of admission to protected monuments.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising, omitting, and inserting numerous entries across Schedules I, II and III. It rationalises GST rates on food items, textiles, chemicals, cosmetics, plastics, leather goods, furniture, handicrafts, fuels, and industrial products. The amendments implement extensive rate rationalisation as 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 revising, omitting, and inserting numerous entries across Schedules I, II and III. It rationalises GST rates on food items, textiles, chemicals, cosmetics, plastics, leather goods, furniture, handicrafts, fuels, and industrial products. The amendments implement extensive rate rationalisation as 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 restructuring exemptions for fresh, chilled, frozen and dried food products. It clarifies exemption eligibility based on branding, unit container conditions, and voluntary foregone brand rights. Several entries are substituted, omitted, or newly inserted to remove interpretational disputes.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 restructuring exemptions for fresh, chilled, frozen and dried food products. It clarifies exemption eligibility based on branding, unit container conditions, and voluntary foregone brand rights. Several entries are substituted, omitted, or newly inserted to remove interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of raw cotton by an agriculturist to any registered person as liable to IGST under reverse charge. The recipient is made responsible for payment of tax. The measure addresses tax leakage and ensures compliance in the cotton supply chain.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of raw cotton by an agriculturist to any registered person as liable to IGST under reverse charge. The recipient is made responsible for payment of tax. The measure addresses tax leakage and ensures compliance in the cotton supply chain.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification grants partial exemption from IGST on supply of scientific and technical instruments, equipment, consumables, software and prototypes to public funded research institutions, government laboratories and registered research institutions. The exemption is subject to certification and usage conditions and aims to promote research and development activities.Issued for earlier notification?No — this is an independent concessional exemption notification.
This notification grants partial exemption from IGST on supply of scientific and technical instruments, equipment, consumables, software and prototypes to public funded research institutions, government laboratories and registered research institutions. The exemption is subject to certification and usage conditions and aims to promote research and development activities.Issued for earlier notification?No — this is an independent concessional exemption notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by consolidating entries relating to Public Distribution System services and exempting services by way of admission to protected monuments declared under central or state laws. It omits redundant entries and streamlines exemption coverage.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 consolidating entries relating to Public Distribution System services and exempting services by way of admission to protected monuments declared under central or state laws. It omits redundant entries and streamlines exemption coverage.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 30/2017–Integrated Tax (Rate) by extending the concessional treatment for distribution of milk products to companies registered under the Companies Act, 2013, in addition to dairy cooperatives. The amendment broadens the scope of beneficiaries without altering the rate structure.Issued for earlier notification?Yes — it amends Notification No. 30/2017–Integrated Tax (Rate).
This notification amends Notification No. 30/2017–Integrated Tax (Rate) by extending the concessional treatment for distribution of milk products to companies registered under the Companies Act, 2013, in addition to dairy cooperatives. The amendment broadens the scope of beneficiaries without altering the rate structure.Issued for earlier notification?Yes — it amends Notification No. 30/2017–Integrated Tax (Rate).
