This notification specifies a list of goods (notably woven fabrics, knitted fabrics, and railway rolling stock) in respect of which refund of unutilised input tax credit shall not be allowed where credit accumulates due to inverted duty structure. The restriction applies only to accumulation arising from higher tax on inputs than outputs. Nil-rated and fully exempt supplies are excluded from its scope.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies a list of goods (notably woven fabrics, knitted fabrics, and railway rolling stock) in respect of which refund of unutilised input tax credit shall not be allowed where credit accumulates due to inverted duty structure. The restriction applies only to accumulation arising from higher tax on inputs than outputs. Nil-rated and fully exempt supplies are excluded from its scope.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn, and lottery supplies on which IGST is payable by the recipient under reverse charge. The liability shifts to registered recipients to ensure tax compliance in sectors dominated by unorganised suppliers.Issued for earlier notification?No — this is the principal IGST reverse charge notification for goods
This notification specifies goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn, and lottery supplies on which IGST is payable by the recipient under reverse charge. The liability shifts to registered recipients to ensure tax compliance in sectors dominated by unorganised suppliers.Issued for earlier notification?No — this is the principal IGST reverse charge notification for goods
This notification prescribes a concessional IGST rate of 5% on specified goods supplied for petroleum exploration, mining, coal bed methane and marginal field operations, subject to certification by the Directorate General of Hydrocarbons. It applies to supplies made to ONGC, OIL, contractors and sub-contractors under approved contracts.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification prescribes a concessional IGST rate of 5% on specified goods supplied for petroleum exploration, mining, coal bed methane and marginal field operations, subject to certification by the Directorate General of Hydrocarbons. It applies to supplies made to ONGC, OIL, contractors and sub-contractors under approved contracts.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification provides that GST on certain services supplied through electronic commerce operators, such as passenger transportation by radio taxi or motorcab and accommodation services, shall be paid by the electronic commerce operator instead of the service provider, subject to specified conditions. This ensures effective tax collection in e-commerce transactions.Issued for earlier notification?No — issued independently under section 9(5) of the CGST Act.
This notification provides that GST on certain services supplied through electronic commerce operators, such as passenger transportation by radio taxi or motorcab and accommodation services, shall be paid by the electronic commerce operator instead of the service provider, subject to specified conditions. This ensures effective tax collection in e-commerce transactions.Issued for earlier notification?No — issued independently under section 9(5) of the CGST Act.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This notification declares that services by the Central Government, State Government or local authority in relation to functions entrusted to a Panchayat under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. This clarification keeps such sovereign functions outside the scope of GST.Issued for earlier notification?No — issued under section 7(2) of the CGST Act.
This notification declares that services by the Central Government, State Government or local authority in relation to functions entrusted to a Panchayat under Article 243G of the Constitution shall be treated neither as a supply of goods nor as a supply of services. This clarification keeps such sovereign functions outside the scope of GST.Issued for earlier notification?No — issued under section 7(2) of the CGST Act.
This notification specifies categories of services on which GST shall be paid by the recipient under reverse charge, including services provided by goods transport agencies, advocates, arbitral tribunals, directors to companies, insurance agents, sponsorship services, and specified services supplied by Government to business entities. It ensures tax collection at the recipient level for notified services.Issued for earlier notification?No — this is the principal RCM notification for services.
This notification specifies categories of services on which GST shall be paid by the recipient under reverse charge, including services provided by goods transport agencies, advocates, arbitral tribunals, directors to companies, insurance agents, sponsorship services, and specified services supplied by Government to business entities. It ensures tax collection at the recipient level for notified services.Issued for earlier notification?No — this is the principal RCM notification for services.
This notification exempts a wide range of services from GST, including charitable activities, pure services provided to Government or local authorities, transportation of passengers and goods in specified cases, services relating to education, healthcare, electricity transmission, financial services, insurance schemes, and renting of residential dwellings. The exemptions are subject to conditions specified against each entry.Issued for earlier notification?No — issued as a comprehensive exemption notification for services.
This notification exempts a wide range of services from GST, including charitable activities, pure services provided to Government or local authorities, transportation of passengers and goods in specified cases, services relating to education, healthcare, electricity transmission, financial services, insurance schemes, and renting of residential dwellings. The exemptions are subject to conditions specified against each entry.Issued for earlier notification?No — issued as a comprehensive exemption notification for services.
