This notification carries out large-scale substitution, insertion and omission of entries across 2.5%, 6%, 9% and 14% schedules. It revises classifications for agricultural produce, oils, ores, machinery, electronics, aircraft, lighting, and tobacco/nicotine products. New entries are inserted for additive manufacturing machines, flat panel display modules and inhalation tobacco products. The changes comprehensively update GST rate schedules.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification carries out large-scale substitution, insertion and omission of entries across 2.5%, 6%, 9% and 14% schedules. It revises classifications for agricultural produce, oils, ores, machinery, electronics, aircraft, lighting, and tobacco/nicotine products. New entries are inserted for additive manufacturing machines, flat panel display modules and inhalation tobacco products. The changes comprehensively update GST rate schedules.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification substitutes tariff headings and descriptions for fish, vegetables, fresh nuts and provisionally preserved vegetables. It inserts S. No. 97A granting exemption to tender coconut water other than pre-packaged and labelled. Certain obsolete entries are omitted to rationalise the exemption list for food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The notification substitutes tariff headings and descriptions for fish, vegetables, fresh nuts and provisionally preserved vegetables. It inserts S. No. 97A granting exemption to tender coconut water other than pre-packaged and labelled. Certain obsolete entries are omitted to rationalise the exemption list for food items.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification substitutes tariff headings at S. Nos. 4 and 29 of Notification 21/2018 with “4414” and “7419 80” respectively. The amendment corrects classification errors to ensure accurate application of concessional GST rates on specified handicraft goods.Issued for earlier notification?Yes — amends Notification 21/2018–CT (Rate).
This notification substitutes tariff headings at S. Nos. 4 and 29 of Notification 21/2018 with “4414” and “7419 80” respectively. The amendment corrects classification errors to ensure accurate application of concessional GST rates on specified handicraft goods.Issued for earlier notification?Yes — amends Notification 21/2018–CT (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising, substituting and inserting numerous tariff entries across Schedules I to IV covering food products, oils, minerals, aircraft, textiles, machinery, electronics, ores, lighting equipment, tobacco and nicotine products. It also introduces specific entries for bio-diesel, additive manufacturing machines, flat panel display modules and vaping-related products. The amendment gives effect to major GST Council decisions on rate rationalisation.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, substituting and inserting numerous tariff entries across Schedules I to IV covering food products, oils, minerals, aircraft, textiles, machinery, electronics, ores, lighting equipment, tobacco and nicotine products. It also introduces specific entries for bio-diesel, additive manufacturing machines, flat panel display modules and vaping-related products. The amendment gives effect to major GST Council decisions on rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising entries relating to fish, nuts, vegetables, tender coconut water and aircraft parts, and by omitting certain exemption entries. The amendment refines exemption coverage and aligns it with updated tariff descriptions and GST Council recommendations.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 revising entries relating to fish, nuts, vegetables, tender coconut water and aircraft parts, and by omitting certain exemption entries. The amendment refines exemption coverage and aligns it with updated tariff descriptions and GST Council recommendations.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 22/2018–Integrated Tax (Rate) by substituting tariff headings against Serial Nos. 4 and 29 relating to wooden frames and articles of copper. The amendment corrects tariff alignment and ensures accurate classification.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification amends Notification No. 22/2018–Integrated Tax (Rate) by substituting tariff headings against Serial Nos. 4 and 29 relating to wooden frames and articles of copper. The amendment corrects tariff alignment and ensures accurate classification.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification amends tariff headings in Notification No. 1/2017 to align compensation cess entries with updated Customs Tariff classifications. It covers tobacco products, substitutes and aircraft categories. The amendment is technical and classification-oriented.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends tariff headings in Notification No. 1/2017 to align compensation cess entries with updated Customs Tariff classifications. It covers tobacco products, substitutes and aircraft categories. The amendment is technical and classification-oriented.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification appoints 1 January 2022 as the date from which selected provisions of the CGST (Eighth Amendment) Rules, 2021 come into force. These include Aadhaar authentication-linked provisions and refund-related amendments. It operationalises earlier notified rule changes.
This notification appoints 1 January 2022 as the date from which selected provisions of the CGST (Eighth Amendment) Rules, 2021 come into force. These include Aadhaar authentication-linked provisions and refund-related amendments. It operationalises earlier notified rule changes.
This notification appoints 1 January 2022 as the date on which Sections 108, 109 and 113 to 122 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law including changes in adjudication, appeals and procedural aspects. It formally brings the legislative amendments into operation
This notification appoints 1 January 2022 as the date on which Sections 108, 109 and 113 to 122 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law including changes in adjudication, appeals and procedural aspects. It formally brings the legislative amendments into operation
The provisions relating to Aadhaar authentication and related procedural rules are brought into force. Sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 are notified. The notification specifies the effective date for operationalising these provisions.Effective Date:1 January 2022Previous Notification:Notification No. 35/2021 – Central Tax dated 24.09.2021
The provisions relating to Aadhaar authentication and related procedural rules are brought into force. Sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 are notified. The notification specifies the effective date for operationalising these provisions.Effective Date:1 January 2022Previous Notification:Notification No. 35/2021 – Central Tax dated 24.09.2021
