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 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 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 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 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.
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 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 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 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 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.
