This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification notifies specified services—namely passenger transport services by radio-taxi, motorcab, maxicab or motorcycle, and accommodation services in hotels and similar establishments—on which IGST shall be paid by the electronic commerce operator. The liability applies where such services are supplied through an electronic platform.Issued for earlier notification?No — this is an independent reverse-charge-type liability notification.
This notification notifies specified services—namely passenger transport services by radio-taxi, motorcab, maxicab or motorcycle, and accommodation services in hotels and similar establishments—on which IGST shall be paid by the electronic commerce operator. The liability applies where such services are supplied through an electronic platform.Issued for earlier notification?No — this is an independent reverse-charge-type liability notification.
This notification specifies the United Nations, specified international organisations, foreign diplomatic missions, consular posts, diplomatic agents and career consular officers as eligible persons for claiming refund of IGST paid on inward supplies. The refund is subject to certification, reciprocity and usage conditions prescribed under section 55 of the CGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification specifies the United Nations, specified international organisations, foreign diplomatic missions, consular posts, diplomatic agents and career consular officers as eligible persons for claiming refund of IGST paid on inward supplies. The refund is subject to certification, reciprocity and usage conditions prescribed under section 55 of the CGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification specifies that refund of unutilised input tax credit shall not be allowed in respect of services falling under paragraph 5(b) of Schedule II of the CGST Act, i.e., construction of complex, building, civil structure or part thereof intended for sale. The restriction applies where tax is paid on inter-State supplies of such services.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies that refund of unutilised input tax credit shall not be allowed in respect of services falling under paragraph 5(b) of Schedule II of the CGST Act, i.e., construction of complex, building, civil structure or part thereof intended for sale. The restriction applies where tax is paid on inter-State supplies of such services.Issued for earlier notification?No — this is an independent restriction notification.
This notification declares that activities undertaken by the Central Government, State Government or local authorities in discharge of functions entrusted to Panchayats under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. The provision excludes such sovereign functions from the scope of GST.Issued for earlier notification?No — this is an independent classification notification.
This notification declares that activities undertaken by the Central Government, State Government or local authorities in discharge of functions entrusted to Panchayats under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. The provision excludes such sovereign functions from the scope of GST.Issued for earlier notification?No — this is an independent classification notification.
This notification specifies categories of services liable to IGST under reverse charge, including services received from non-taxable territory, GTA services, legal services by advocates, services by arbitral tribunals, sponsorship services, services by Government to business entities, director’s services, insurance agents, recovery agents and ocean freight services. The recipient is made liable to pay IGST.Issued for earlier notification?No — this is the principal IGST reverse charge notification.
This notification specifies categories of services liable to IGST under reverse charge, including services received from non-taxable territory, GTA services, legal services by advocates, services by arbitral tribunals, sponsorship services, services by Government to business entities, director’s services, insurance agents, recovery agents and ocean freight services. The recipient is made liable to pay IGST.Issued for earlier notification?No — this is the principal IGST reverse charge notification.
This notification provides a comprehensive list of exempt inter-State services, including charitable activities, government functions under Articles 243G and 243W, transport of passengers and goods, education, healthcare, agriculture-related services, financial services, legal services, insurance schemes, electricity transmission, toll services and public welfare activities. It forms the core IGST exemption notification for services.Issued for earlier notification?No — this is the principal IGST exemption notification for services.
This notification provides a comprehensive list of exempt inter-State services, including charitable activities, government functions under Articles 243G and 243W, transport of passengers and goods, education, healthcare, agriculture-related services, financial services, legal services, insurance schemes, electricity transmission, toll services and public welfare activities. It forms the core IGST exemption notification for services.Issued for earlier notification?No — this is the principal IGST exemption notification for services.
This notification is the principal rate notification for services under IGST, prescribing rates, conditions and classification for inter-State supply of services. It covers construction, accommodation, transport, GTA, leasing, financial services, real estate, IP services and others. It also lays down valuation rules and ITC conditions for concessional rate entries.Issued for earlier notification?No — this is the principal IGST rate notification for services.
This notification is the principal rate notification for services under IGST, prescribing rates, conditions and classification for inter-State supply of services. It covers construction, accommodation, transport, GTA, leasing, financial services, real estate, IP services and others. It also lays down valuation rules and ITC conditions for concessional rate entries.Issued for earlier notification?No — this is the principal IGST rate notification for services.
This notification exempts inter-State supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and supplies by Unit Run Canteens to authorised customers, from IGST. The exemption supports welfare supplies to defence personnel and their families.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and supplies by Unit Run Canteens to authorised customers, from IGST. The exemption supports welfare supplies to defence personnel and their families.Issued for earlier notification?No — this is an independent exemption notification.
This notification specifies the Canteen Stores Department (CSD) as a person entitled to claim refund of 50% of the IGST paid on inward supplies of goods. The refund applies where such goods are subsequently supplied to Unit Run Canteens or authorised customers. The notification operationalises section 55 of the CGST Act read with section 20 of the IGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification specifies the Canteen Stores Department (CSD) as a person entitled to claim refund of 50% of the IGST paid on inward supplies of goods. The refund applies where such goods are subsequently supplied to Unit Run Canteens or authorised customers. The notification operationalises section 55 of the CGST Act read with section 20 of the IGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
