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 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).
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
This corrigendum corrects the reference to the scheme of classification of services by linking it specifically to Notification No. 11/2017–Central Tax (Rate). The correction is purely clarificatory in nature. It does not alter the rate or scope of compensation cess.Issued for earlier notification?Yes — corrigendum to Notification No. 2/2017–Compensation Cess (Rate).
This corrigendum corrects the reference to the scheme of classification of services by linking it specifically to Notification No. 11/2017–Central Tax (Rate). The correction is purely clarificatory in nature. It does not alter the rate or scope of compensation cess.Issued for earlier notification?Yes — corrigendum to Notification No. 2/2017–Compensation Cess (Rate).
This notification specifies the eligibility, conditions and safeguards for exporters to furnish LUT in lieu of bond for making zero-rated supplies without payment of IGST. It applies to status holders and eligible exporters meeting foreign remittance criteria. Issued under rule 96A(5), it simplifies export compliance.
This notification specifies the eligibility, conditions and safeguards for exporters to furnish LUT in lieu of bond for making zero-rated supplies without payment of IGST. It applies to status holders and eligible exporters meeting foreign remittance criteria. Issued under rule 96A(5), it simplifies export compliance.
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
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 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 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).
