This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.Issued for earlier notification?Yes — replaces the Table under Notification 21/2018–CT (Rate).
This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.Issued for earlier notification?Yes — replaces the Table under Notification 21/2018–CT (Rate).
This notification substitutes the reference to “Schedule IV of Notification 1/2017–CT (Rate)” with “Schedule II or Schedule III of Notification 9/2025–CT (Rate)”. This ensures correct linkage of exemption conditions with the newly re-structured rate schedules issued in 2025. No substantive exemption change is made; only the schedule reference is updated for clarity and consistency.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification substitutes the reference to “Schedule IV of Notification 1/2017–CT (Rate)” with “Schedule II or Schedule III of Notification 9/2025–CT (Rate)”. This ensures correct linkage of exemption conditions with the newly re-structured rate schedules issued in 2025. No substantive exemption change is made; only the schedule reference is updated for clarity and consistency.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification amends entry S. No. 1 of the Table in Notification 3/2017–CT (Rate), substituting the earlier rate with a uniform rate of 9%. The modification reflects rationalization of GST rate structure for specified goods. Only a single targeted amendment is made without affecting the rest of the notification.Issued for earlier notification?Yes — amends Notification 3/2017–CT (Rate).
This notification amends entry S. No. 1 of the Table in Notification 3/2017–CT (Rate), substituting the earlier rate with a uniform rate of 9%. The modification reflects rationalization of GST rate structure for specified goods. Only a single targeted amendment is made without affecting the rest of the notification.Issued for earlier notification?Yes — amends Notification 3/2017–CT (Rate).
This notification fully supersedes Notification 02/2017 and introduces a new Schedule exempting a vast list of goods from central tax under Section 11. The Schedule spans agricultural produce, live animals, seeds, fresh foods, books, handicraft items, puja samagri, medicines (as per Annexure I), musical instruments (Annexure II) and various essential items. It also adds explanations for unit container, pre-packaged and labelled, and Government entity. The purpose is to update & consolidate GST exemption structure for goods.Issued for earlier notification?Yes — issued to supersede Notification 02/2017–CT (Rate).
This notification fully supersedes Notification 02/2017 and introduces a new Schedule exempting a vast list of goods from central tax under Section 11. The Schedule spans agricultural produce, live animals, seeds, fresh foods, books, handicraft items, puja samagri, medicines (as per Annexure I), musical instruments (Annexure II) and various essential items. It also adds explanations for unit container, pre-packaged and labelled, and Government entity. The purpose is to update & consolidate GST exemption structure for goods.Issued for earlier notification?Yes — issued to supersede Notification 02/2017–CT (Rate).
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (Rate).
This notification supersedes Notification 01/2017–CT (Rate) and issues seven new GST rate schedules ranging from 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%. The file contains extensive tables (pages 1–56) listing detailed tariff items and updated GST rates for each category. The structure reorganizes GST rates for all goods in a simpler and more logical schedule system. The supersession preserves actions already taken under the earlier notification.Issued for earlier notification?Yes — supersedes Notification 01/2017–CT (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).
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
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.
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Entries relating to specified serial numbers in Notification No. 02/2017–Central Tax are substituted.Jurisdictional areas of commissionerates in Rajasthan and Tamil Nadu are revised.Territorial jurisdiction is redefined for multiple districts and coastal areas.Effective Date of Notification:13 March 2025 Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017 (as last amended by Notification No. 27/2024 – Central Tax dated 25 November 2024)
Entries relating to specified serial numbers in Notification No. 02/2017–Central Tax are substituted.Jurisdictional areas of commissionerates in Rajasthan and Tamil Nadu are revised.Territorial jurisdiction is redefined for multiple districts and coastal areas.Effective Date of Notification:13 March 2025 Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017 (as last amended by Notification No. 27/2024 – Central Tax dated 25 November 2024)
