This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification introduces Schedule VII (0.75%) for specified diamond goods and extensively revises Schedules I to VI by adding, omitting and substituting numerous goods. It also replaces the definition of “pre-packaged and labelled” in line with the Legal Metrology Act. The changes significantly expanded GST coverage to packaged food items and consumer goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification inserts S. No. 5AA, making renting of residential dwelling to a registered person taxable under RCM. It also refines GTA-related provisions where suppliers opt for forward charge and introduces Annexure III for declaration purposes. This marked a major shift in GST treatment of residential renting.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification inserts S. No. 5AA, making renting of residential dwelling to a registered person taxable under RCM. It also refines GTA-related provisions where suppliers opt for forward charge and introduces Annexure III for declaration purposes. This marked a major shift in GST treatment of residential renting.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification withdraws exemptions for high-value hospital room rent, residential dwelling rented to registered persons, and several postal, aviation, training and tour operator services. It also inserts a new partial exemption for tour operator services partly performed outside India. Numerous obsolete exemption entries are omitted to rationalise the exemption structure.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification withdraws exemptions for high-value hospital room rent, residential dwelling rented to registered persons, and several postal, aviation, training and tour operator services. It also inserts a new partial exemption for tour operator services partly performed outside India. Numerous obsolete exemption entries are omitted to rationalise the exemption structure.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification introduces GST on ropeway passenger and goods transport, revises GTA taxation options, inserts GST on hospital rooms exceeding ₹5,000 per day (non-ICU), and adds exemption-related clarifications. It also updates definitions of clinical establishment, healthcare services, print media, and GTA, and introduces Annexure V for exercising GTA option. These wide-ranging changes significantly restructure service taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification introduces GST on ropeway passenger and goods transport, revises GTA taxation options, inserts GST on hospital rooms exceeding ₹5,000 per day (non-ICU), and adds exemption-related clarifications. It also updates definitions of clinical establishment, healthcare services, print media, and GTA, and introduces Annexure V for exercising GTA option. These wide-ranging changes significantly restructure service taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification amends Notification No. 14/2019-CT issued under Section 10. The entry relating to certain goods is substituted with “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. It aligns the composition scheme provisions with exemption notifications to ensure uniform treatment of such goods.Amendment:This notification amends notification No. 14/2019
This notification amends Notification No. 14/2019-CT issued under Section 10. The entry relating to certain goods is substituted with “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. It aligns the composition scheme provisions with exemption notifications to ensure uniform treatment of such goods.Amendment:This notification amends notification No. 14/2019
This notification amends Notification No. 10/2019-CT issued under Section 23(2). It substitutes the description of goods at Serial No. 4 to “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. The amendment clarifies and updates the list of goods eligible for exemption from GST registration.Amendment:This notification amends notification No. 10/2019
This notification amends Notification No. 10/2019-CT issued under Section 23(2). It substitutes the description of goods at Serial No. 4 to “Fly ash bricks; Fly ash aggregates; Fly ash blocks”. The amendment clarifies and updates the list of goods eligible for exemption from GST registration.Amendment:This notification amends notification No. 10/2019
Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.Effective Date:5 July 2022 (specific provisions effective retrospectively as notified)
Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.Effective Date:5 July 2022 (specific provisions effective retrospectively as notified)
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.Effective Date:1 March 2020 (deemed)
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.Effective Date:1 March 2020 (deemed)
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.Effective Date:5 July 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.Effective Date:5 July 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The due date for furnishing FORM GST CMP-08 for the quarter ending 30 June 2022 is extended. Eligible composition taxpayers are permitted to file the statement up to the revised date. The extension applies to persons covered under Notification No. 21/2019.Effective Date:5 July 2022Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
The due date for furnishing FORM GST CMP-08 for the quarter ending 30 June 2022 is extended. Eligible composition taxpayers are permitted to file the statement up to the revised date. The extension applies to persons covered under Notification No. 21/2019.Effective Date:5 July 2022Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
