Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
This notification replaces the explanation defining Nominated Agency, expanding its scope to include entities in Lists 13, 14, 15 of Customs Notification 45/2025. It aligns GST rules with updated customs facilitation measures for import and supply under nominated schemes. This ensures unified treatment across customs and GST for designated agencies.Issued for earlier notification?Yes — it amends Notification 26/2018–CT (Rate).
This notification replaces the explanation defining Nominated Agency, expanding its scope to include entities in Lists 13, 14, 15 of Customs Notification 45/2025. It aligns GST rules with updated customs facilitation measures for import and supply under nominated schemes. This ensures unified treatment across customs and GST for designated agencies.Issued for earlier notification?Yes — it amends Notification 26/2018–CT (Rate).
This notification substitutes the explanation defining “Nominated Agency” to align it with entities specified in Lists 13, 14 and 15 of Customs Notification No. 45/2025. The amendment harmonises GST provisions with updated customs facilitation measures for imports and supplies under nominated agency schemes, ensuring consistent treatment across indirect tax laws.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification substitutes the explanation defining “Nominated Agency” to align it with entities specified in Lists 13, 14 and 15 of Customs Notification No. 45/2025. The amendment harmonises GST provisions with updated customs facilitation measures for imports and supplies under nominated agency schemes, ensuring consistent treatment across indirect tax laws.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This corrigendum corrects errors such as replacement of certain words (“परिवहन के” changed to “परिवहन में”), corrections in numbering (e.g., “1.” replaced with “(b)”), and replacing terms such as “केंद्रीय कर” with “संघ राज्य कर” wherever needed. Corrections apply to CGST, IGST and UTGST versions of Notification 15/2025. These corrections ensure accurate interpretation and avoid misapplication.Issued for earlier notification?Yes — issued specifically to correct Notification 15/2025, dated 17 September 2025.
This corrigendum corrects errors such as replacement of certain words (“परिवहन के” changed to “परिवहन में”), corrections in numbering (e.g., “1.” replaced with “(b)”), and replacing terms such as “केंद्रीय कर” with “संघ राज्य कर” wherever needed. Corrections apply to CGST, IGST and UTGST versions of Notification 15/2025. These corrections ensure accurate interpretation and avoid misapplication.Issued for earlier notification?Yes — issued specifically to correct Notification 15/2025, dated 17 September 2025.
This corrigendum corrects sequential lettering errors in clauses appearing in the Schedule to Notification No. 09/2025–Integrated Tax (Rate). The amendments are purely technical and ensure correct clause sequencing for accurate interpretation.Issued for earlier notification?Yes — it corrects Notification No. 09/2025–Integrated Tax (Rate).
This corrigendum corrects sequential lettering errors in clauses appearing in the Schedule to Notification No. 09/2025–Integrated Tax (Rate). The amendments are purely technical and ensure correct clause sequencing for accurate interpretation.Issued for earlier notification?Yes — it corrects Notification No. 09/2025–Integrated Tax (Rate).
This corrigendum corrects certain errors in Notification No. 10/2025–Integrated Tax (Rate), including revision of the IGST rate from 2.5% to 5% at a specified entry and renumbering of clauses for clarity and consistency. The corrections are technical in nature and intended to remove ambiguities without altering the overall scope of exemptions. It ensures accurate application of the notification as originally intended.Issued for earlier notification?Yes — it corrects Notification No. 10/2025–Integrated Tax (Rate).
This corrigendum corrects certain errors in Notification No. 10/2025–Integrated Tax (Rate), including revision of the IGST rate from 2.5% to 5% at a specified entry and renumbering of clauses for clarity and consistency. The corrections are technical in nature and intended to remove ambiguities without altering the overall scope of exemptions. It ensures accurate application of the notification as originally intended.Issued for earlier notification?Yes — it corrects Notification No. 10/2025–Integrated Tax (Rate).
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
This notification fully supersedes Notification 02/2017 and introduces a new Schedule exempting a vast list of goods from central tax under Section 11. The Schedule spans agricultural produce, live animals, seeds, fresh foods, books, handicraft items, puja samagri, medicines (as per Annexure I), musical instruments (Annexure II) and various essential items. It also adds explanations for unit container, pre-packaged and labelled, and Government entity. The purpose is to update & consolidate GST exemption structure for goods.Issued for earlier notification?Yes — issued to supersede Notification 02/2017–CT (Rate).
This notification fully supersedes Notification 02/2017 and introduces a new Schedule exempting a vast list of goods from central tax under Section 11. The Schedule spans agricultural produce, live animals, seeds, fresh foods, books, handicraft items, puja samagri, medicines (as per Annexure I), musical instruments (Annexure II) and various essential items. It also adds explanations for unit container, pre-packaged and labelled, and Government entity. The purpose is to update & consolidate GST exemption structure for goods.Issued for earlier notification?Yes — issued to supersede Notification 02/2017–CT (Rate).
This notification amends entry S. No. 1 of the Table in Notification 3/2017–CT (Rate), substituting the earlier rate with a uniform rate of 9%. The modification reflects rationalization of GST rate structure for specified goods. Only a single targeted amendment is made without affecting the rest of the notification.Issued for earlier notification?Yes — amends Notification 3/2017–CT (Rate).
This notification amends entry S. No. 1 of the Table in Notification 3/2017–CT (Rate), substituting the earlier rate with a uniform rate of 9%. The modification reflects rationalization of GST rate structure for specified goods. Only a single targeted amendment is made without affecting the rest of the notification.Issued for earlier notification?Yes — amends Notification 3/2017–CT (Rate).
