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 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.
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
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
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 amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
Summary:This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.Issued for earlier notification?Yes — corrigendum to Notification No. 4/2017–IGST (Rate).
Summary:This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.Issued for earlier notification?Yes — corrigendum to Notification No. 4/2017–IGST (Rate).
This corrigendum inserts a deeming valuation provision prescribing 10% of CIF value where taxable value of ocean freight services is not available. It also corrects references to service classification and serial numbering errors in Notification No. 8/2017. The corrigendum clarifies legislative intent without altering the charging scheme.Issued for earlier notification?Yes — corrigendum to Notification No. 8/2017–IGST (Rate).
This corrigendum inserts a deeming valuation provision prescribing 10% of CIF value where taxable value of ocean freight services is not available. It also corrects references to service classification and serial numbering errors in Notification No. 8/2017. The corrigendum clarifies legislative intent without altering the charging scheme.Issued for earlier notification?Yes — corrigendum to Notification No. 8/2017–IGST (Rate).
This notification exempts goods or services imported by a unit or developer in a Special Economic Zone from IGST, provided such imports are for authorised operations. The exemption applies under section 3(7) of the Customs Tariff Act and supports the zero-rated framework for SEZ operations.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts goods or services imported by a unit or developer in a Special Economic Zone from IGST, provided such imports are for authorised operations. The exemption applies under section 3(7) of the Customs Tariff Act and supports the zero-rated framework for SEZ operations.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on mineral or chemical fertilisers from 12% to 5%. Corresponding entries under the 12% schedule are omitted. The amendment provides tax relief to the agricultural sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on mineral or chemical fertilisers from 12% to 5%. Corresponding entries under the 12% schedule are omitted. The amendment provides tax relief to the agricultural sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
