Powers of Superintendent of Central Tax are assigned to Additional Assistant Directors of GST Intelligence, GST, and Audit.The assignment is made by amending Notification No. 14/2017–Central Tax.The officers may exercise powers as specified in the amended table.Effective Date of Notification:04 January 2023Previous NotificationNotification No. 14/2017 – Central Tax dated 01 July 2017
Powers of Superintendent of Central Tax are assigned to Additional Assistant Directors of GST Intelligence, GST, and Audit.The assignment is made by amending Notification No. 14/2017–Central Tax.The officers may exercise powers as specified in the amended table.Effective Date of Notification:04 January 2023Previous NotificationNotification No. 14/2017 – Central Tax dated 01 July 2017
This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.
This notification amends Notification 14/2017–CT to assign the powers of Superintendent of Central Tax to Additional Assistant Directors of GST Intelligence, Audit, or GST wings. The delegation is issued under Sections 3 and 5 of the CGST Act read with IGST Act provisions. It strengthens enforcement and investigation capacity by expanding officer authorisations.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.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 inserting an explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting the entry for aquatic feed, poultry feed and cattle feed, and by inserting a new entry for husk of pulses, concentrates including chuni or churi and khanda. The amendment clarifies exemption scope and ensures appropriate tax treatment of feed-related products.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting the entry for aquatic feed, poultry feed and cattle feed, and by inserting a new entry for husk of pulses, concentrates including chuni or churi and khanda. The amendment clarifies exemption scope and ensures appropriate tax treatment of feed-related products.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising entries relating to ethyl alcohol supplied for petrol blending, bran and residues of cereals, fruit pulp or juice-based drinks, mathematical and geometry boxes, and denatured ethyl alcohol. The amendment rationalises classification and rate applicability for specified goods with effect from the new financial year.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 revising entries relating to ethyl alcohol supplied for petrol blending, bran and residues of cereals, fruit pulp or juice-based drinks, mathematical and geometry boxes, and denatured ethyl alcohol. The amendment rationalises classification and rate applicability for specified goods with effect from the new financial year.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 102 is substituted to include aquatic feed, poultry feed, cattle feed, wheat bran and de-oiled cake (excluding rice bran). A new entry 102C is inserted covering husk of pulses and concentrates such as chuni, churi and khanda. This widens GST exemptions for agricultural and livestock-related inputs.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The notification revises entries relating to ethyl alcohol supplied for petrol blending, bran and residues (excluding animal feed), fruit pulp/juice-based drinks, and mathematical/geometry boxes. It also substitutes the 9% entry for denatured ethyl alcohol. These changes rationalise GST rates across food, alcohol, and stationery sectors.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification revises entries relating to ethyl alcohol supplied for petrol blending, bran and residues (excluding animal feed), fruit pulp/juice-based drinks, and mathematical/geometry boxes. It also substitutes the 9% entry for denatured ethyl alcohol. These changes rationalise GST rates across food, alcohol, and stationery sectors.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
