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).
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
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 omits numerous concessional entries, inserts detailed textile and apparel headings, and rationalises rates on fabrics, yarns, made-ups and footwear. It also introduces revised entries for footwear below ₹1,000 and omits certain 9% Schedule entries. The changes significantly altered GST structure for the textile sector.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification omits numerous concessional entries, inserts detailed textile and apparel headings, and rationalises rates on fabrics, yarns, made-ups and footwear. It also introduces revised entries for footwear below ₹1,000 and omits certain 9% Schedule entries. The changes significantly altered GST structure for the textile sector.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification restricts concessional GST rates under S. No. 3 only to services supplied to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also amends textile processing services by excluding dyeing and printing from concessional treatment.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification restricts concessional GST rates under S. No. 3 only to services supplied to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also amends textile processing services by excluding dyeing and printing from concessional treatment.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification omits the words “or a Governmental Authority or a Government Entity” from exemption entries at S. Nos. 3 and 3A, thereby limiting exemptions only to Central/State Government, Union Territory and local authorities. It further clarifies that certain exemptions shall not apply where services are supplied through an e-commerce operator notified under Section 9(5). The amendment narrows the scope of service exemptions.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification omits the words “or a Governmental Authority or a Government Entity” from exemption entries at S. Nos. 3 and 3A, thereby limiting exemptions only to Central/State Government, Union Territory and local authorities. It further clarifies that certain exemptions shall not apply where services are supplied through an e-commerce operator notified under Section 9(5). The amendment narrows the scope of service exemptions.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
The notification expands the list of motor vehicles covered under Section 9(5) to include motor cycle, omnibus and other motor vehicles. It inserts restaurant services (other than at specified premises) under e-commerce operator liability. A new definition of “specified premises” is introduced, covering hotels with declared tariff above ₹7,500 per unit per day.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
The notification expands the list of motor vehicles covered under Section 9(5) to include motor cycle, omnibus and other motor vehicles. It inserts restaurant services (other than at specified premises) under e-commerce operator liability. A new definition of “specified premises” is introduced, covering hotels with declared tariff above ₹7,500 per unit per day.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional rates under Serial No. 3 to services supplied to Union Territory or local authority only and by omitting related condition clauses. It also amends Serial No. 26 to exclude dyeing or printing of textiles from concessional treatment. The changes narrow concessional applicability and remove ambiguities in service descriptions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional rates under Serial No. 3 to services supplied to Union Territory or local authority only and by omitting related condition clauses. It also amends Serial No. 26 to exclude dyeing or printing of textiles from concessional treatment. The changes narrow concessional applicability and remove ambiguities in service descriptions.Issued for earlier notification?Yes — it amends Notification No. 8/2017–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).
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).
