This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for July and August 2017. The revised filing windows are notified separately for each month. It is issued under section 37 read with section 168 to ease compliance during the transition phase.
This notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for July and August 2017. The revised filing windows are notified separately for each month. It is issued under section 37 read with section 168 to ease compliance during the transition phase.
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.Issued for earlier notification:Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.Issued for earlier notification:Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020. The correction applies to the English version of 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. The correction applies to the English version of Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
This corrigendum corrects certain descriptions and entries of handicraft goods mentioned in Notification No. 32/2017–Central Tax. The correction is clarificatory in nature and does not alter the substantive exemption from registration granted to handicraft suppliers.
This corrigendum corrects certain descriptions and entries of handicraft goods mentioned in Notification No. 32/2017–Central Tax. The correction is clarificatory in nature and does not alter the substantive exemption from registration granted to handicraft suppliers.
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
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
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
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
