This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as dried fruits, khakhra, namkeens, medicaments, e-waste, biomass briquettes, waste and scrap of plastics, rubber, paper and glass. It also rationalises rate schedules and conditions relating to branded goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by revising GST rates on various goods such as dried fruits, khakhra, namkeens, medicaments, e-waste, biomass briquettes, waste and scrap of plastics, rubber, paper and glass. It also rationalises rate schedules and conditions relating to branded goods.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by inserting exemption for duty credit scrips and supplies of goods by Government Entities to Government or local authorities against grants. It also inserts a definition of Government Entity and prescribes affidavit conditions for branded goods exemptions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by inserting exemption for duty credit scrips and supplies of goods by Government Entities to Government or local authorities against grants. It also inserts a definition of Government Entity and prescribes affidavit conditions for branded goods exemptions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification prescribes a concessional GST rate equal to 65% of the applicable central tax rate on leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The concessional rate is applicable only up to 30 June 2020, providing transitional relief to leasing businesses.Issued for earlier notification?No — this is an independent rate notification.
This notification prescribes a concessional GST rate equal to 65% of the applicable central tax rate on leasing of motor vehicles purchased and leased prior to 1 July 2017, subject to specified conditions. The concessional rate is applicable only up to 30 June 2020, providing transitional relief to leasing businesses.Issued for earlier notification?No — this is an independent rate notification.
This notification amends Notification No. 8/2017–Central Tax (Rate) by omitting the restrictive proviso and extending exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption is made applicable to all registered persons up to 31 March 2018, providing temporary relief from RCM compliance.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) by omitting the restrictive proviso and extending exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption is made applicable to all registered persons up to 31 March 2018, providing temporary relief from RCM compliance.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification exempts inter-State supplies of goods or services or both received by a registered person from an unregistered supplier from IGST under section 5(4) of the IGST Act. The exemption is available to all registered persons up to 31 March 2018. It temporarily suspends reverse charge liability on such supplies.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supplies of goods or services or both received by a registered person from an unregistered supplier from IGST under section 5(4) of the IGST Act. The exemption is available to all registered persons up to 31 March 2018. It temporarily suspends reverse charge liability on such supplies.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by expanding exemptions for services provided by Government Entities against grants, exempting GTA services to unregistered persons, exempting annuity-based access to roads or bridges, and revising exemption for long-term lease of industrial plots. It also substitutes definitions of “Governmental Authority” and introduces “Government Entity”.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 expanding exemptions for services provided by Government Entities against grants, exempting GTA services to unregistered persons, exempting annuity-based access to roads or bridges, and revising exemption for long-term lease of industrial plots. It also substitutes definitions of “Governmental Authority” and introduces “Government Entity”.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) to notify services supplied by members of the Oversight Committee constituted by the Reserve Bank of India to the RBI as liable to tax under reverse charge. The RBI is made liable to pay IGST on such services.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 members of the Oversight Committee constituted by the Reserve Bank of India to the RBI as liable to tax under reverse charge. The RBI is made liable to pay IGST on such services.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
