This notification substitutes the entire table in Notification No. 22/2018–Integrated Tax (Rate) to prescribe revised IGST rates, primarily at 5% (and 3% for specified items), for a wide range of handicraft and artisanal goods such as handcrafted candles, wood art, metal art ware, handmade textiles, carpets, stone art, glass art, toys, paintings, and sculptures. The measure promotes traditional crafts by providing a concessional and uniform tax structure.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification substitutes the entire table in Notification No. 22/2018–Integrated Tax (Rate) to prescribe revised IGST rates, primarily at 5% (and 3% for specified items), for a wide range of handicraft and artisanal goods such as handcrafted candles, wood art, metal art ware, handmade textiles, carpets, stone art, glass art, toys, paintings, and sculptures. The measure promotes traditional crafts by providing a concessional and uniform tax structure.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification prescribes an IGST rate of 12% on inter-State supplies of specified goods such as fly ash bricks, fly ash blocks, building bricks, roofing tiles, and bricks of fossil meals. The rate notification is issued under section 5 read with section 15 of the GST Acts and aims to rationalise taxation on construction inputs.Issued for earlier notification?No — this is a standalone rate notification.
This notification prescribes an IGST rate of 12% on inter-State supplies of specified goods such as fly ash bricks, fly ash blocks, building bricks, roofing tiles, and bricks of fossil meals. The rate notification is issued under section 5 read with section 15 of the GST Acts and aims to rationalise taxation on construction inputs.Issued for earlier notification?No — this is a standalone rate notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exempt services by way of local delivery, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under GST law. The amendment clarifies tax treatment of last-mile delivery services and reduces compliance burden for small suppliers.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exempt services by way of local delivery, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under GST law. The amendment clarifies tax treatment of last-mile delivery services and reduces compliance burden for small suppliers.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising IGST rates across multiple service categories such as goods transport, multimodal transport, renting of goods carriage, courier services, job work services, tailoring, beauty and wellness services, and professional services. It introduces conditional concessional rates subject to non-availment of input tax credit and clarifies definitions to remove interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising IGST rates across multiple service categories such as goods transport, multimodal transport, renting of goods carriage, courier services, job work services, tailoring, beauty and wellness services, and professional services. It introduces conditional concessional rates subject to non-availment of input tax credit and clarifies definitions to remove interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This corrigendum makes extensive clerical and classification corrections in Schedules I (5%), II (12%), III (18%) and IV (28%) to Notification No. 01/2017–IGST (Rate). Corrections include substitution of incorrect tariff headings, expansion or rectification of product descriptions (such as palmyra sugar, agarbatti, optical fibre cables), insertion of photovoltaic cells under Schedule I, and deletion or correction of misdescribed goods. The amendments are clarificatory in nature and do not alter the substantive tax rates originally notified.Issued for earlier notification:Yes — corrigendum to Notification No. 01/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum makes extensive clerical and classification corrections in Schedules I (5%), II (12%), III (18%) and IV (28%) to Notification No. 01/2017–IGST (Rate). Corrections include substitution of incorrect tariff headings, expansion or rectification of product descriptions (such as palmyra sugar, agarbatti, optical fibre cables), insertion of photovoltaic cells under Schedule I, and deletion or correction of misdescribed goods. The amendments are clarificatory in nature and do not alter the substantive tax rates originally notified.Issued for earlier notification:Yes — corrigendum to Notification No. 01/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum corrects typographical and cross-reference errors in Notification No. 05/2025–Integrated Tax (Rate), including correction of clause numbering and paragraph references relating to the definition of “specified premises”. The changes are clarificatory and do not alter the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 05/2025–Integrated Tax (Rate).
This corrigendum corrects typographical and cross-reference errors in Notification No. 05/2025–Integrated Tax (Rate), including correction of clause numbering and paragraph references relating to the definition of “specified premises”. The changes are clarificatory and do not alter the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 05/2025–Integrated Tax (Rate).
This corrigendum corrects the Hindi text of Notification No. 06/2025–Integrated Tax (Rate) relating to the description of insurance services provided by the Motor Vehicle Accident Fund. The correction ensures parity between the English and Hindi versions and removes ambiguity without altering the intent or scope of the exemption.Issued for earlier notification?Yes — it corrects Notification No. 06/2025–Integrated Tax (Rate).
This corrigendum corrects the Hindi text of Notification No. 06/2025–Integrated Tax (Rate) relating to the description of insurance services provided by the Motor Vehicle Accident Fund. The correction ensures parity between the English and Hindi versions and removes ambiguity without altering the intent or scope of the exemption.Issued for earlier notification?Yes — it corrects Notification No. 06/2025–Integrated Tax (Rate).
This corrigendum corrects a paragraph reference in the Hindi version of Notification No. 08/2025–Integrated Tax (Rate) by replacing an incorrect reference with the correct paragraph number. The correction is editorial in nature and does not impact the substantive provisions.Issued for earlier notification?Yes — it corrects Notification No. 08/2025–Integrated Tax (Rate).
This corrigendum corrects a paragraph reference in the Hindi version of Notification No. 08/2025–Integrated Tax (Rate) by replacing an incorrect reference with the correct paragraph number. The correction is editorial in nature and does not impact the substantive provisions.Issued for earlier notification?Yes — it corrects Notification No. 08/2025–Integrated Tax (Rate).
