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 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
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
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.
The notification allows landowner-promoters to utilise ITC charged by developer-promoters for payment of tax on apartments supplied by them. It also inserts a new concessional entry for maintenance, repair or overhaul services of ships and vessels taxable at 2.5% CGST. These changes provide clarity and relief to real estate and maritime sectors.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
The notification allows landowner-promoters to utilise ITC charged by developer-promoters for payment of tax on apartments supplied by them. It also inserts a new concessional entry for maintenance, repair or overhaul services of ships and vessels taxable at 2.5% CGST. These changes provide clarity and relief to real estate and maritime sectors.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
The retention period of records under rule 137 is extended from four years to five years. FORM GST DRC-03 is amended to include additional reasons such as scrutiny and tax ascertained through DRC-01A. The format of payment details in the form is also revised.Effective Date:1 December 2021 (rule 137 effective from 30 November 2021)
The retention period of records under rule 137 is extended from four years to five years. FORM GST DRC-03 is amended to include additional reasons such as scrutiny and tax ascertained through DRC-01A. The format of payment details in the form is also revised.Effective Date:1 December 2021 (rule 137 effective from 30 November 2021)
This notification extends the time limit for recovery under Rule 137 from four to five years. It also amends FORM GST DRC-03 to incorporate voluntary payments arising from DRC-01A, scrutiny and ITC mismatch cases. The changes strengthen recovery and self-compliance mechanisms.Amendment:This notification amends notification No. 3/2017
This notification extends the time limit for recovery under Rule 137 from four to five years. It also amends FORM GST DRC-03 to incorporate voluntary payments arising from DRC-01A, scrutiny and ITC mismatch cases. The changes strengthen recovery and self-compliance mechanisms.Amendment:This notification amends notification No. 3/2017
This notification grants exemption or concessional IGST rates on specified COVID-19 related medicines such as Tocilizumab, Amphotericin B, Remdesivir, Itolizumab, Favipiravir and 2-Deoxy-D-Glucose. The concessions apply from 1 October 2021 up to and inclusive of 31 December 2021 to ensure affordability and availability of essential medicines during the pandemic.Issued for earlier notification?No — this is a standalone time-bound concessional rate notification.
This notification grants exemption or concessional IGST rates on specified COVID-19 related medicines such as Tocilizumab, Amphotericin B, Remdesivir, Itolizumab, Favipiravir and 2-Deoxy-D-Glucose. The concessions apply from 1 October 2021 up to and inclusive of 31 December 2021 to ensure affordability and availability of essential medicines during the pandemic.Issued for earlier notification?No — this is a standalone time-bound concessional rate notification.
This notification amends Notification No. 14/2017–Integrated Tax (Rate) by expanding the definition of motor vehicles to include omnibus and other motor vehicles and by inserting a new taxable category for restaurant services other than those supplied at specified premises. It also defines “specified premises” based on declared tariff exceeding ₹7,500 per unit per day. The amendment clarifies scope of taxability for restaurant and transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) by expanding the definition of motor vehicles to include omnibus and other motor vehicles and by inserting a new taxable category for restaurant services other than those supplied at specified premises. It also defines “specified premises” based on declared tariff exceeding ₹7,500 per unit per day. The amendment clarifies scope of taxability for restaurant and transport services.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by excluding Governmental Authorities and Government Entities from certain exemption entries and by inserting provisos clarifying that exemptions shall not apply to services supplied through electronic commerce operators notified under section 5(5) of the IGST Act. The amendment ensures taxability of notified services supplied through e-commerce platforms.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 excluding Governmental Authorities and Government Entities from certain exemption entries and by inserting provisos clarifying that exemptions shall not apply to services supplied through electronic commerce operators notified under section 5(5) of the IGST Act. The amendment ensures taxability of notified services supplied through e-commerce platforms.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
