This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new Serial No. 3A to notify reverse charge mechanism on supplies of specified essential oils (other than citrus oils) when supplied by an unregistered person to a registered person. The amendment strengthens tax compliance in the essential oils sector.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new Serial No. 3A to notify reverse charge mechanism on supplies of specified essential oils (other than citrus oils) when supplied by an unregistered person to a registered person. The amendment strengthens tax compliance in the essential oils sector.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting Serial No. 86 to clarify that exemption applies only to seeds, fruit and spores used for sowing and expressly excludes seeds meant for any other use. The amendment removes ambiguity in exemption coverage.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 Serial No. 86 to clarify that exemption applies only to seeds, fruit and spores used for sowing and expressly excludes seeds meant for any other use. The amendment removes ambiguity in exemption coverage.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to IV. The changes cover bio-diesel, renewable energy devices, ores and concentrates, railway rolling stock, printed materials, carbonated fruit beverages, and several other goods. The amendment implements GST Council decisions to rationalise rates and correct inverted duty structures.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to IV. The changes cover bio-diesel, renewable energy devices, ores and concentrates, railway rolling stock, printed materials, carbonated fruit beverages, and several other goods. The amendment implements GST Council decisions to rationalise rates and correct inverted duty structures.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries and modifying existing ones, including exemptions for services connected with the AFC Women’s Asia Cup 2022, granting national permits to goods carriages, and extending timelines for specified charitable exemptions. It also omits certain obsolete entries and updates certification requirements.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 inserting new exemption entries and modifying existing ones, including exemptions for services connected with the AFC Women’s Asia Cup 2022, granting national permits to goods carriages, and extending timelines for specified charitable exemptions. It also omits certain obsolete entries and updates certification requirements.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising tax treatment of intellectual property services, manufacturing and job work services (including alcoholic liquor for human consumption), admission to amusement parks, casinos and sporting events, and other specified services. It also updates references relating to charitable registrations and corrects cross-schedule references. The amendments give effect to GST Council recommendations and rationalise service tax rates.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 revising tax treatment of intellectual property services, manufacturing and job work services (including alcoholic liquor for human consumption), admission to amusement parks, casinos and sporting events, and other specified services. It also updates references relating to charitable registrations and corrects cross-schedule references. The amendments give effect to GST Council recommendations and rationalise service tax rates.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification grants Nil or 2.5% CGST on specified COVID-19 medicines such as Tocilizumab, Amphotericin-B, Remdesivir, Favipiravir, 2-Deoxy-D-Glucose, etc. The concession is time-bound and aimed at reducing treatment cost during the pandemic.Issued for earlier notification?No — this is a standalone temporary relief notification.
This notification grants Nil or 2.5% CGST on specified COVID-19 medicines such as Tocilizumab, Amphotericin-B, Remdesivir, Favipiravir, 2-Deoxy-D-Glucose, etc. The concession is time-bound and aimed at reducing treatment cost during the pandemic.Issued for earlier notification?No — this is a standalone temporary relief notification.
The notification substitutes the description under S. No. 1 to specifically cover food preparations and fortified rice kernel (premix) supplied under ICDS or similar government-approved schemes. The term “food preparations” is replaced with “goods” for clarity and wider coverage.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
The notification substitutes the description under S. No. 1 to specifically cover food preparations and fortified rice kernel (premix) supplied under ICDS or similar government-approved schemes. The term “food preparations” is replaced with “goods” for clarity and wider coverage.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
A new entry 3A is inserted to apply RCM on specified essential oils of mint varieties when supplied by an unregistered person to a registered person. This measure was introduced to improve compliance and plug revenue leakage in the essential oil trade.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
A new entry 3A is inserted to apply RCM on specified essential oils of mint varieties when supplied by an unregistered person to a registered person. This measure was introduced to improve compliance and plug revenue leakage in the essential oil trade.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
The entry at S. No. 86 is substituted to clearly exempt seeds, fruit and spores of a kind used for sowing. An explanation is added to exclude seeds meant for any purpose other than sowing. This removes ambiguity and prevents misuse of exemption.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 86 is substituted to clearly exempt seeds, fruit and spores of a kind used for sowing. An explanation is added to exclude seeds meant for any purpose other than sowing. This removes ambiguity and prevents misuse of exemption.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification makes extensive changes across 2.5%, 6%, 9% and 14% schedules. It inserts new entries (e.g., biodiesel supplied to OMCs, renewable energy devices), omits several concessional entries, and shifts many textile, plastic, metal, railway, paper and printing goods to higher rates. It reflects major rate rationalisation approved by the GST Council.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification makes extensive changes across 2.5%, 6%, 9% and 14% schedules. It inserts new entries (e.g., biodiesel supplied to OMCs, renewable energy devices), omits several concessional entries, and shifts many textile, plastic, metal, railway, paper and printing goods to higher rates. It reflects major rate rationalisation approved by the GST Council.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
