This notification waives penalty payable under Section 125 for non-compliance with Notification No. 14/2020-CT relating to dynamic QR code on B2C invoices. The waiver applies for the period 1 December 2020 to 30 September 2021. It provides transitional relief during initial implementation.
This notification waives penalty payable under Section 125 for non-compliance with Notification No. 14/2020-CT relating to dynamic QR code on B2C invoices. The waiver applies for the period 1 December 2020 to 30 September 2021. It provides transitional relief during initial implementation.
This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.Issued for earlier notification?Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).
This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.Issued for earlier notification?Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).
The corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.Issued for earlier notification?Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
The corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.Issued for earlier notification?Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
This notification grants concessional IGST rates or full exemption on a wide range of COVID-19 relief goods such as medical oxygen, COVID testing kits, essential medicines (including Remdesivir, Amphotericin B and Tocilizumab), ventilators, oxygen concentrators, hand sanitizers, pulse oximeters, and ambulances. The concessions apply up to and inclusive of 30 September 2021 to facilitate affordable access to critical medical supplies during the pandemic.Issued for earlier notification?No — this is a standalone exemption/concessional rate notification.
This notification grants concessional IGST rates or full exemption on a wide range of COVID-19 relief goods such as medical oxygen, COVID testing kits, essential medicines (including Remdesivir, Amphotericin B and Tocilizumab), ventilators, oxygen concentrators, hand sanitizers, pulse oximeters, and ambulances. The concessions apply up to and inclusive of 30 September 2021 to facilitate affordable access to critical medical supplies during the pandemic.Issued for earlier notification?No — this is a standalone exemption/concessional rate notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by providing that, for the period from 14 June 2021 to 30 September 2021, the IGST rate on specified passenger transport services covered under Serial No. 3 shall be levied at a concessional rate of 5%, irrespective of the rate otherwise prescribed. The measure was introduced in public interest as a temporary relief during the COVID-19 period.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 providing that, for the period from 14 June 2021 to 30 September 2021, the IGST rate on specified passenger transport services covered under Serial No. 3 shall be levied at a concessional rate of 5%, irrespective of the rate otherwise prescribed. The measure was introduced in public interest as a temporary relief during the COVID-19 period.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification provides concessional or NIL GST rates on critical COVID-19 relief items such as medical oxygen, Tocilizumab, Amphotericin-B, Remdesivir, oxygen concentrators, ventilators, sanitizers, diagnostic kits and ambulances. The concession was time-bound to reduce healthcare costs during the pandemic.Issued for earlier notification?No — this is a standalone concessional notification
This notification provides concessional or NIL GST rates on critical COVID-19 relief items such as medical oxygen, Tocilizumab, Amphotericin-B, Remdesivir, oxygen concentrators, ventilators, sanitizers, diagnostic kits and ambulances. The concession was time-bound to reduce healthcare costs during the pandemic.Issued for earlier notification?No — this is a standalone concessional notification
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 06/2019–Integrated Tax (Rate) by revising the language relating to the time of supply and liability to pay tax in respect of development rights, long-term lease and Floor Space Index (FSI). It provides that tax liability shall arise in the tax period not later than the period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes ambiguity and aligns tax liability with statutory timelines.Issued for earlier notification?Yes — it amends Notification No. 06/2019–Integrated Tax (Rate).
This notification amends Notification No. 06/2019–Integrated Tax (Rate) by revising the language relating to the time of supply and liability to pay tax in respect of development rights, long-term lease and Floor Space Index (FSI). It provides that tax liability shall arise in the tax period not later than the period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes ambiguity and aligns tax liability with statutory timelines.Issued for earlier notification?Yes — it amends Notification No. 06/2019–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying that a landowner-promoter is eligible to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner in a real estate project. It also inserts a new concessional rate entry of 5% for maintenance, repair or overhaul services in respect of ships and other vessels, their engines and components. The amendment provides clarity and sector-specific relief.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 clarifying that a landowner-promoter is eligible to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner in a real estate project. It also inserts a new concessional rate entry of 5% for maintenance, repair or overhaul services in respect of ships and other vessels, their engines and components. The amendment provides clarity and sector-specific relief.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff heading “9503” against Serial No. 259A in Schedule I (5%), thereby correcting the classification of toys. It also inserts Diethylcarbamazine in List 1 of Schedule I, granting concessional IGST rate to the specified medicine. The amendments are corrective and aimed at ensuring accurate classification and concessional treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff heading “9503” against Serial No. 259A in Schedule I (5%), thereby correcting the classification of toys. It also inserts Diethylcarbamazine in List 1 of Schedule I, granting concessional IGST rate to the specified medicine. The amendments are corrective and aimed at ensuring accurate classification and concessional treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
