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 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 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. 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 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. 40/2017–Integrated Tax (Rate) by expanding and clarifying the scope of exempt supplies to include food goods (including Fortified Rice Kernel premix) supplied in unit containers for free distribution under government-approved welfare schemes. It also replaces references from “food preparations” to “goods” to avoid interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding and clarifying the scope of exempt supplies to include food goods (including Fortified Rice Kernel premix) supplied in unit containers for free distribution under government-approved welfare schemes. It also replaces references from “food preparations” to “goods” to avoid interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
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 inserts Entry 4B in Notification No. 1/2017 to levy compensation cess at 12% on carbonated beverages of fruit drink or fruit juice. It clarifies the cess applicability on such beverages. The amendment addresses classification disputes in the beverage sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts Entry 4B in Notification No. 1/2017 to levy compensation cess at 12% on carbonated beverages of fruit drink or fruit juice. It clarifies the cess applicability on such beverages. The amendment addresses classification disputes in the beverage sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification introduces Aadhaar authentication for registered persons (Rule 10B) as a condition for refunds and revocation of cancellation. It strengthens bank account validation, modifies Rule 45 (job work), Rule 59 (GSTR-1 restrictions) and refund rules (Rules 89, 96, 96C). The amendments aim to curb fraud and enhance compliance integrity.Amendment:This notification amends notification No. 3/2017
This notification introduces Aadhaar authentication for registered persons (Rule 10B) as a condition for refunds and revocation of cancellation. It strengthens bank account validation, modifies Rule 45 (job work), Rule 59 (GSTR-1 restrictions) and refund rules (Rules 89, 96, 96C). The amendments aim to curb fraud and enhance compliance integrity.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 03/2021-CT by inserting reference to sub-section (6A) of Section 25 along with sub-section (6D). The amendment clarifies the statutory basis for Aadhaar authentication requirements. It ensures legal alignment of registration-related verification provisions.Amendment:This notification amends notification No. 3/2021
This notification amends Notification No. 03/2021-CT by inserting reference to sub-section (6A) of Section 25 along with sub-section (6D). The amendment clarifies the statutory basis for Aadhaar authentication requirements. It ensures legal alignment of registration-related verification provisions.Amendment:This notification amends notification No. 3/2021
