This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting multiple entries to exclude pre-packaged and labelled goods from exemption, thereby bringing such supplies into the tax net. It revises entries relating to curd, lassi, jaggery, khandsari sugar, murki, cereals, pulses and related products, and substitutes the definition of “pre-packaged and labelled” to align with the Legal Metrology Act, 2009. The amendment complements the July 2022 rate rationalisation measures.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 multiple entries to exclude pre-packaged and labelled goods from exemption, thereby bringing such supplies into the tax net. It revises entries relating to curd, lassi, jaggery, khandsari sugar, murki, cereals, pulses and related products, and substitutes the definition of “pre-packaged and labelled” to align with the Legal Metrology Act, 2009. The amendment complements the July 2022 rate rationalisation measures.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification makes wide-ranging amendments to Notification No. 1/2017–Integrated Tax (Rate) by revising entries across multiple schedules to align GST rates with the GST Council’s recommendations. It introduces taxation on specified pre-packaged and labelled food items, inserts new schedules including Schedule VII (1.5%), rationalises rates on goods such as dairy products, cereals, medical devices, solar equipment, fly ash bricks, e-waste, leather, pumps, and kitchenware, and substitutes the definition of “pre-packaged and labelled” in line with the Legal Metrology Act, 2009. The notification marks a major rate restructuring exercise.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification makes wide-ranging amendments to Notification No. 1/2017–Integrated Tax (Rate) by revising entries across multiple schedules to align GST rates with the GST Council’s recommendations. It introduces taxation on specified pre-packaged and labelled food items, inserts new schedules including Schedule VII (1.5%), rationalises rates on goods such as dairy products, cereals, medical devices, solar equipment, fly ash bricks, e-waste, leather, pumps, and kitchenware, and substitutes the definition of “pre-packaged and labelled” in line with the Legal Metrology Act, 2009. The notification marks a major rate restructuring exercise.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by revising conditions relating to GTA services where suppliers opt to pay tax under forward charge, inserting a new entry for renting of residential dwelling to a registered person under reverse charge, and prescribing a declaration format in Annexure III. The amendment clarifies tax liability and compliance requirements under reverse charge mechanism. Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by revising conditions relating to GTA services where suppliers opt to pay tax under forward charge, inserting a new entry for renting of residential dwelling to a registered person under reverse charge, and prescribing a declaration format in Annexure III. The amendment clarifies tax liability and compliance requirements under reverse charge mechanism. 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 withdrawing or modifying exemptions for several services including postal services to non-government persons, renting of residential dwelling to registered persons, certain passenger transport services, training and coaching, and clinical establishment room charges exceeding ₹5,000 per day. It also inserts a new exemption for Department of Posts services and for tour operator services partly performed outside India. The amendment rationalises the exemption structure in line with GST Council decisions.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 withdrawing or modifying exemptions for several services including postal services to non-government persons, renting of residential dwelling to registered persons, certain passenger transport services, training and coaching, and clinical establishment room charges exceeding ₹5,000 per day. It also inserts a new exemption for Department of Posts services and for tour operator services partly performed outside India. The amendment rationalises the exemption structure in line with GST Council decisions.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for passenger transport, goods transport, ropeway services, renting of goods carriage, GTA services, and supporting transport services. It introduces taxation of hospital room charges exceeding ₹5,000 per day (other than ICU and similar units), inserts definitions for clinical establishment and health care services, and prescribes a revised procedure and declaration for GTAs opting to pay tax under forward charge. The amendments significantly restructure IGST rates on services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for passenger transport, goods transport, ropeway services, renting of goods carriage, GTA services, and supporting transport services. It introduces taxation of hospital room charges exceeding ₹5,000 per day (other than ICU and similar units), inserts definitions for clinical establishment and health care services, and prescribes a revised procedure and declaration for GTAs opting to pay tax under forward charge. The amendments significantly restructure IGST rates on services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification rescinds Notification 45/2017–CT (Rate) with effect from 18 July 2022. However, actions already taken or omitted under the rescinded notification remain protected. The rescission simplifies the GST rate framework by removing a redundant notification.Issued for earlier notification?Yes — rescinds Notification 45/2017–CT (Rate).
This notification rescinds Notification 45/2017–CT (Rate) with effect from 18 July 2022. However, actions already taken or omitted under the rescinded notification remain protected. The rescission simplifies the GST rate framework by removing a redundant notification.Issued for earlier notification?Yes — rescinds Notification 45/2017–CT (Rate).
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly ash aggregates and fly ash blocks. This clarification removes ambiguity regarding the scope of goods eligible for the concessional GST rate.Issued for earlier notification?Yes — amends Notification 02/2022–CT (Rate).
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly ash aggregates and fly ash blocks. This clarification removes ambiguity regarding the scope of goods eligible for the concessional GST rate.Issued for earlier notification?Yes — amends Notification 02/2022–CT (Rate).
This notification restructures S. No. 1 as S. No. 1AA and inserts multiple new entries (1A to 1O). These include vegetable oils, coal, lignite, peat, and hydrogenated oils, making them eligible for refund of unutilised ITC under inverted duty structure. The amendment significantly broadens the scope of refund-eligible goods.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification restructures S. No. 1 as S. No. 1AA and inserts multiple new entries (1A to 1O). These include vegetable oils, coal, lignite, peat, and hydrogenated oils, making them eligible for refund of unutilised ITC under inverted duty structure. The amendment significantly broadens the scope of refund-eligible goods.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
This notification substitutes the GST rate at S. No. 1 in Notification 03/2017 with 6% CGST. The amendment standardises the concessional rate applicable to specified goods covered under the notification. No other entries are modified.Issued for earlier notification?Yes — amends Notification 03/2017–CT (Rate).
This notification substitutes the GST rate at S. No. 1 in Notification 03/2017 with 6% CGST. The amendment standardises the concessional rate applicable to specified goods covered under the notification. No other entries are modified.Issued for earlier notification?Yes — amends Notification 03/2017–CT (Rate).
This notification substitutes multiple entries to clarify that exemptions apply only to goods “other than pre-packaged and labelled.” It aligns exemption provisions for jaggery, curd, cereals, flour, pulses, and similar food items with the new Legal Metrology-based definition. This ensured consistent tax treatment between packaged and loose food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification substitutes multiple entries to clarify that exemptions apply only to goods “other than pre-packaged and labelled.” It aligns exemption provisions for jaggery, curd, cereals, flour, pulses, and similar food items with the new Legal Metrology-based definition. This ensured consistent tax treatment between packaged and loose food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
