A new exemption entry 3B is inserted for services provided to a Governmental Authority relating to water supply, sanitation, public health, solid waste management, and slum improvement. Further, references to the Ministry of Railways (Indian Railways) are added across S. Nos. 6, 7, 8, and 9 wherever “Department of Posts” appears. These changes broaden public utility exemptions and update departmental references.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new exemption entry 3B is inserted for services provided to a Governmental Authority relating to water supply, sanitation, public health, solid waste management, and slum improvement. Further, references to the Ministry of Railways (Indian Railways) are added across S. Nos. 6, 7, 8, and 9 wherever “Department of Posts” appears. These changes broaden public utility exemptions and update departmental references.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification expands Government-related RCM coverage. Under S. No. 5, RCM now explicitly includes services where the Ministry of Railways (Indian Railways) is the supplier. Under S. No. 5A, the words “Services supplied by the Central Government” are amended to exclude the Ministry of Railways. These ensure accurate liability demarcation between normal tax and RCM for different central departments.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification expands Government-related RCM coverage. Under S. No. 5, RCM now explicitly includes services where the Ministry of Railways (Indian Railways) is the supplier. Under S. No. 5A, the words “Services supplied by the Central Government” are amended to exclude the Ministry of Railways. These ensure accurate liability demarcation between normal tax and RCM for different central departments.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
The notification substitutes the opening paragraph to clearly redefine the class of services eligible for refund restriction. It now specifically covers construction services intended for sale to a buyer, where the consideration includes the value of land, except where consideration is received after completion certificate or first occupation. This ensures clarity on the scope of restricted refund under Section 54(3).Issued for earlier notification?Yes — amends Notification 15/2017–CT (Rate).
The notification substitutes the opening paragraph to clearly redefine the class of services eligible for refund restriction. It now specifically covers construction services intended for sale to a buyer, where the consideration includes the value of land, except where consideration is received after completion certificate or first occupation. This ensures clarity on the scope of restricted refund under Section 54(3).Issued for earlier notification?Yes — amends Notification 15/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
A new entry 94A is inserted into the exemption Schedule, covering food preparations of millet flour (≥70% millets) that are not pre-packaged and labelled. This aligns with the government’s objective of reducing GST burden on basic millet-based foods and complements the changes made under Notification 17/2023.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A new entry 94A is inserted into the exemption Schedule, covering food preparations of millet flour (≥70% millets) that are not pre-packaged and labelled. This aligns with the government’s objective of reducing GST burden on basic millet-based foods and complements the changes made under Notification 17/2023.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification revises the class of recipients under S. No. 6 of Notification 4/2017. The amended entry now specifies that the recipient must be the Central Government (excluding Ministry of Railways), State Government, Union Territory, or a local authority. This corrects scope and prevents unintended application of reverse charge on Indian Railways.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
This notification revises the class of recipients under S. No. 6 of Notification 4/2017. The amended entry now specifies that the recipient must be the Central Government (excluding Ministry of Railways), State Government, Union Territory, or a local authority. This corrects scope and prevents unintended application of reverse charge on Indian Railways.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
A new entry 6AA – Imitation zari thread/yarn made of metallised polyester film or plastic film is inserted into the refund-eligible list. The explanation clarifies that refund of ITC applies only on polyester/plastic film inputs used. This aims to support the textile sector while preventing unintended refund claims on other materials.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
A new entry 6AA – Imitation zari thread/yarn made of metallised polyester film or plastic film is inserted into the refund-eligible list. The explanation clarifies that refund of ITC applies only on polyester/plastic film inputs used. This aims to support the textile sector while preventing unintended refund claims on other materials.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting additional conditions for availing input tax credit where services are supplied at a concessional IGST rate of 5%, restricting credit to the extent of tax payable at such concessional rate. It also modifies and omits certain entries relating to betting and gambling services and deletes corresponding classification entries in the Annexure. The amendments clarify ITC eligibility and prevent excess credit in the same line of business.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting additional conditions for availing input tax credit where services are supplied at a concessional IGST rate of 5%, restricting credit to the extent of tax payable at such concessional rate. It also modifies and omits certain entries relating to betting and gambling services and deletes corresponding classification entries in the Annexure. The amendments clarify ITC eligibility and prevent excess credit in the same line of business.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by including the Ministry of Railways (Indian Railways) within specified service entries and excluding it from others, thereby clearly delineating tax treatment of services supplied by or to the Railways. The amendment removes ambiguity and ensures consistent application of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by including the Ministry of Railways (Indian Railways) within specified service entries and excluding it from others, thereby clearly delineating tax treatment of services supplied by or to the Railways. The amendment removes ambiguity and ensures consistent application of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
