This corrigendum corrects tariff references in Notification No. 1/2017 by expanding heading 8702 to include additional sub-headings. It also corrects the description relating to passenger capacity of motor vehicles. The corrigendum removes clerical and textual errors without altering the substantive levy of cess.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 1/2017–Compensation Cess (Rate).
This corrigendum corrects tariff references in Notification No. 1/2017 by expanding heading 8702 to include additional sub-headings. It also corrects the description relating to passenger capacity of motor vehicles. The corrigendum removes clerical and textual errors without altering the substantive levy of cess.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 1/2017–Compensation Cess (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).
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 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 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).
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).
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.Effective Date: 1st July, 2017
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.Effective Date: 1st July, 2017
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.Effective Date: 1st July, 2017
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.Effective Date: 1st July, 2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.Effective Date: 1st July, 2017
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.Effective Date: 1st July, 2017
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
