This notification exempts inter-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from IGST. The exemption is granted in public interest to support nuclear power generation.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from IGST. The exemption is granted in public interest to support nuclear power generation.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an exemption for services by way of right to admission to events organised under the FIFA U-17 World Cup 2017. The exemption applies only to event-related admission services.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 inserting an exemption for services by way of right to admission to events organised under the FIFA U-17 World Cup 2017. The exemption applies only to event-related admission services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe a concessional IGST rate of 12% for works contract and construction services provided to Government, local authorities and governmental authorities for non-commercial use. All other construction services not covered by the concessional category are taxable at 18%.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification exempts intra-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of CGST. The exemption is granted in public interest for the nuclear power sector.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of CGST. The exemption is granted in public interest for the nuclear power sector.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from GST. The exemption supports international sporting events hosted in India.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from GST. The exemption supports international sporting events hosted in India.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) to prescribe a concessional CGST rate of 6% for works contract services supplied to Government, local authorities or governmental authorities for non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) to prescribe a concessional CGST rate of 6% for works contract services supplied to Government, local authorities or governmental authorities for non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This corrigendum substitutes the explanation in the Hindi version of Notification No. 08/2017–Integrated Tax to clearly define “handicraft goods” with reference to products and HSN codes listed in the Table. The correction ensures consistency between Hindi and English texts and removes ambiguity in interpretation.Issued for earlier notification?Yes — corrigendum to Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This corrigendum substitutes the explanation in the Hindi version of Notification No. 08/2017–Integrated Tax to clearly define “handicraft goods” with reference to products and HSN codes listed in the Table. The correction ensures consistency between Hindi and English texts and removes ambiguity in interpretation.Issued for earlier notification?Yes — corrigendum to Notification No. 08/2017–Integrated Tax dated 14.09.2017.
GSTR-3B is specified as the return to be furnished for the months August to December 2017. Due dates for each tax period are prescribed along with timelines for payment of tax liability.Effective Date: 15th September, 2017Previous Notification:Notification No. 21/2017 – Central Tax dated 08.08.2017
GSTR-3B is specified as the return to be furnished for the months August to December 2017. Due dates for each tax period are prescribed along with timelines for payment of tax liability.Effective Date: 15th September, 2017Previous Notification:Notification No. 21/2017 – Central Tax dated 08.08.2017
Amendments are made to rules 3, 120, 122, 124, 127 and 138 of the CGST Rules. Provisions for opting into composition scheme, revision of TRAN-1, e-way bill generation for job work and handicraft goods are prescribed. Relevant statutory forms are amended.Effective Date: Date of publication in the Official Gazette
Amendments are made to rules 3, 120, 122, 124, 127 and 138 of the CGST Rules. Provisions for opting into composition scheme, revision of TRAN-1, e-way bill generation for job work and handicraft goods are prescribed. Relevant statutory forms are amended.Effective Date: Date of publication in the Official Gazette
Section 51 relating to tax deduction at source is brought into force for specified authorities, societies and public sector undertakings. The notification appoints 18th September, 2017 as the effective date for applicability of the provision.Effective Date: 18th September, 2017
Section 51 relating to tax deduction at source is brought into force for specified authorities, societies and public sector undertakings. The notification appoints 18th September, 2017 as the effective date for applicability of the provision.Effective Date: 18th September, 2017
