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).
This notification substitutes the reference to “Schedule IV of Notification 1/2017–CT (Rate)” with “Schedule II or Schedule III of Notification 9/2025–CT (Rate)”. This ensures correct linkage of exemption conditions with the newly re-structured rate schedules issued in 2025. No substantive exemption change is made; only the schedule reference is updated for clarity and consistency.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification substitutes the reference to “Schedule IV of Notification 1/2017–CT (Rate)” with “Schedule II or Schedule III of Notification 9/2025–CT (Rate)”. This ensures correct linkage of exemption conditions with the newly re-structured rate schedules issued in 2025. No substantive exemption change is made; only the schedule reference is updated for clarity and consistency.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.Issued for earlier notification?Yes — replaces the Table under Notification 21/2018–CT (Rate).
This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.Issued for earlier notification?Yes — replaces the Table under Notification 21/2018–CT (Rate).
This notification fixes 6% CGST on fly ash bricks, fly ash blocks, building bricks, earthen/roofing tiles and similar items falling under Chapters 68 & 69. The Schedule clearly specifies tariff headings and product descriptions. Further, interpretation rules of the Customs Tariff Act apply for classification. This rate applies to all intra-State supply of these specified goods.Issued for earlier notification?No, it is an independent fresh notification prescribing rates; not an amendment of an earlier one.
This notification fixes 6% CGST on fly ash bricks, fly ash blocks, building bricks, earthen/roofing tiles and similar items falling under Chapters 68 & 69. The Schedule clearly specifies tariff headings and product descriptions. Further, interpretation rules of the Customs Tariff Act apply for classification. This rate applies to all intra-State supply of these specified goods.Issued for earlier notification?No, it is an independent fresh notification prescribing rates; not an amendment of an earlier one.
This notification changes GST rates on many service categories, such as GTA, multimodal transport, courier, delivery services, renting of goods carriage, job work, beauty services, sporting events etc. Several new explanations are inserted, conditions clarified, and definitions added (e.g., multimodal transporter, handicraft goods, recognized sporting event). It modifies entries across the entire rate schedule for services to rationalize GST structure.Issued for earlier notification?Yes — it amends Notification 11/2017–CT (Rate).
This notification changes GST rates on many service categories, such as GTA, multimodal transport, courier, delivery services, renting of goods carriage, job work, beauty services, sporting events etc. Several new explanations are inserted, conditions clarified, and definitions added (e.g., multimodal transporter, handicraft goods, recognized sporting event). It modifies entries across the entire rate schedule for services to rationalize GST structure.Issued for earlier notification?Yes — it amends Notification 11/2017–CT (Rate).
This notification inserts exemptions for life insurance and health insurance where the insured is an individual or family. It also excludes local delivery services (when provided by or through an e-commerce operator) from certain earlier exemption entries. New definitions like ‘group’ and ‘health insurance business’ are added. Purpose is to rationalize exemptions and bring clarity in insurance sector taxation.Issued for earlier notification?Yes — it amends Notification 12/2017–CT (Rate) of 2017.
This notification inserts exemptions for life insurance and health insurance where the insured is an individual or family. It also excludes local delivery services (when provided by or through an e-commerce operator) from certain earlier exemption entries. New definitions like ‘group’ and ‘health insurance business’ are added. Purpose is to rationalize exemptions and bring clarity in insurance sector taxation.Issued for earlier notification?Yes — it amends Notification 12/2017–CT (Rate) of 2017.
This notification adds clause (v) stating that local delivery services shall be covered under reverse charge mechanism except when the service provider supplying through an E-commerce Operator is required to register under Section 22(1). This clarifies liability between ECO and supplier. It ensures correct compliance under RCM for last-mile delivery services.Issued for earlier notification?Yes — it amends Notification 17/2017–CT (Rate).
This notification adds clause (v) stating that local delivery services shall be covered under reverse charge mechanism except when the service provider supplying through an E-commerce Operator is required to register under Section 22(1). This clarifies liability between ECO and supplier. It ensures correct compliance under RCM for last-mile delivery services.Issued for earlier notification?Yes — it amends Notification 17/2017–CT (Rate).
This notification supersedes Notification No. 01/2017–Integrated Tax (Rate) and prescribes revised IGST rates across multiple schedules ranging from 0.25% to 40% on inter-State supply of goods. It consolidates rate structures, updates product coverage, and provides detailed schedules for uniform levy of IGST. The notification serves as the principal IGST rate notification for goods.Issued for earlier notification?Yes — it supersedes Notification No. 01/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 01/2017–Integrated Tax (Rate) and prescribes revised IGST rates across multiple schedules ranging from 0.25% to 40% on inter-State supply of goods. It consolidates rate structures, updates product coverage, and provides detailed schedules for uniform levy of IGST. The notification serves as the principal IGST rate notification for goods.Issued for earlier notification?Yes — it supersedes Notification No. 01/2017–Integrated Tax (Rate).
This notification exempts inter-State supplies of a wide range of goods from the whole of Integrated GST. The Schedule covers essential items such as live animals, agricultural produce, milk and dairy products, food grains, fruits, vegetables, books, newspapers, handicrafts, animal feed, medicines listed in Annexure I, and indigenous handmade musical instruments. It also lays down definitions for “pre-packaged and labelled” goods to ensure uniform interpretation. The notification consolidates and updates IGST exemptions for ease of compliance.Issued for earlier notification?Yes — it supersedes Notification No. 02/2017–Integrated Tax (Rate), dated 28.06.2017.
This notification exempts inter-State supplies of a wide range of goods from the whole of Integrated GST. The Schedule covers essential items such as live animals, agricultural produce, milk and dairy products, food grains, fruits, vegetables, books, newspapers, handicrafts, animal feed, medicines listed in Annexure I, and indigenous handmade musical instruments. It also lays down definitions for “pre-packaged and labelled” goods to ensure uniform interpretation. The notification consolidates and updates IGST exemptions for ease of compliance.Issued for earlier notification?Yes — it supersedes Notification No. 02/2017–Integrated Tax (Rate), dated 28.06.2017.
