The corrigendum corrects a Hindi textual error on page 10, line 7 in the expression relating to the term “Handbook of Procedures.” The corrected reading ensures alignment with the English version and removes ambiguity in the phrase construction.Issued for earlier notification?Yes — corrects Notification 10/2023–CT (Rate).
The corrigendum corrects a Hindi textual error on page 10, line 7 in the expression relating to the term “Handbook of Procedures.” The corrected reading ensures alignment with the English version and removes ambiguity in the phrase construction.Issued for earlier notification?Yes — corrects Notification 10/2023–CT (Rate).
This notification extensively restructures Schedule entries in Notification No. 1/2017 by distinguishing goods based on declared retail sale price and brand status. Multiple new sub-entries are inserted and existing ones substituted. The amendment aims to plug valuation loopholes and improve cess administration.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification extensively restructures Schedule entries in Notification No. 1/2017 by distinguishing goods based on declared retail sale price and brand status. Multiple new sub-entries are inserted and existing ones substituted. The amendment aims to plug valuation loopholes and improve cess administration.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the description of services at Serial No. 20C with “Satellite launch services”. The amendment clarifies the scope of the exemption and ensures precise classification of satellite-related services under IGST.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the description of services at Serial No. 20C with “Satellite launch services”. The amendment clarifies the scope of the exemption and ensures precise classification of satellite-related services under IGST.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA services.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 clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
