This notification amends Notification No. 9/2018–Integrated Tax (Rate) by revising the IGST rate against Serial No. 4 in the Table from 12% to 18%. The amendment results in an upward revision of the applicable rate on the specified supply, aligning it with the revised rate structure recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).
This notification amends Notification No. 9/2018–Integrated Tax (Rate) by revising the IGST rate against Serial No. 4 in the Table from 12% to 18%. The amendment results in an upward revision of the applicable rate on the specified supply, aligning it with the revised rate structure recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).
This notification amends the explanation in Notification No. 8/2017–Integrated Tax (Rate) to revise the definition of “specified premises” for hotel accommodation services. It introduces objective criteria based on room tariff exceeding ₹7,500 per unit per day or declaration-based opt-in by registered persons or applicants for registration. It also inserts new annexures prescribing formats for opt-in and opt-out declarations, thereby standardising compliance and ensuring clarity in rate applicability.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends the explanation in Notification No. 8/2017–Integrated Tax (Rate) to revise the definition of “specified premises” for hotel accommodation services. It introduces objective criteria based on room tariff exceeding ₹7,500 per unit per day or declaration-based opt-in by registered persons or applicants for registration. It also inserts new annexures prescribing formats for opt-in and opt-out declarations, thereby standardising compliance and ensuring clarity in rate applicability.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to clarify wording relating to transmission or distribution services, insert a new exemption for insurance services provided by the Motor Vehicle Accident Fund, and include NSDC-approved training partners within the scope of specified exemptions. It also omits a redundant definition and inserts a definition of “insurer” with effect from 1 April 2025, ensuring alignment with sectoral laws.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 clarify wording relating to transmission or distribution services, insert a new exemption for insurance services provided by the Motor Vehicle Accident Fund, and include NSDC-approved training partners within the scope of specified exemptions. It also omits a redundant definition and inserts a definition of “insurer” with effect from 1 April 2025, ensuring alignment with sectoral laws.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting the words “other than a body corporate” against the relevant serial entry. The amendment limits the applicability of the notified provision exclusively to non-corporate persons, thereby clarifying scope and preventing unintended extension to corporate entities.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting the words “other than a body corporate” against the relevant serial entry. The amendment limits the applicability of the notified provision exclusively to non-corporate persons, thereby clarifying scope and preventing unintended extension to corporate entities.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to substitute the explanation defining “specified premises” by aligning it with the definition provided in Notification No. 08/2017–Integrated Tax (Rate). The amendment ensures consistency across rate notifications and removes interpretational inconsistencies.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 substitute the explanation defining “specified premises” by aligning it with the definition provided in Notification No. 08/2017–Integrated Tax (Rate). The amendment ensures consistency across rate notifications and removes interpretational inconsistencies.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification provides for concessional compensation cess at 0.1% on intra-State and inter-State supplies made for export by registered suppliers to registered recipients. The concession is subject to strict conditions regarding export timelines and documentation. It aligns compensation cess treatment with concessional GST export schemes.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification provides for concessional compensation cess at 0.1% on intra-State and inter-State supplies made for export by registered suppliers to registered recipients. The concession is subject to strict conditions regarding export timelines and documentation. It aligns compensation cess treatment with concessional GST export schemes.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This corrigendum corrects the term “any property” appearing at page 24, S. No. 5AB, column (2), line 12 and replaces it with “any immovable property.” This eliminates ambiguity and ensures the entry correctly reflects GST applicability on renting of non-residential immovable property under RCM.Issued for earlier notification?Yes — corrects Notification 09/2024–CT (Rate).
This corrigendum corrects the term “any property” appearing at page 24, S. No. 5AB, column (2), line 12 and replaces it with “any immovable property.” This eliminates ambiguity and ensures the entry correctly reflects GST applicability on renting of non-residential immovable property under RCM.Issued for earlier notification?Yes — corrects Notification 09/2024–CT (Rate).
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
Summary:Three new anti-cancer drugs—Trastuzumab Deruxtecan, Osimertinib, Durvalumab—are added to List 1 of 2.5% Schedule. A new 6% entry is provided for extruded/expanded savoury products. Several adjustments are made in 9% Schedule, including revising entries for seats (9401) and excluding certain goods. A new 14% entry 9401 20 00 is added for motor vehicle seats. The changes update GST rates for pharma, food products, furniture, and automotive goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
Summary:Three new anti-cancer drugs—Trastuzumab Deruxtecan, Osimertinib, Durvalumab—are added to List 1 of 2.5% Schedule. A new 6% entry is provided for extruded/expanded savoury products. Several adjustments are made in 9% Schedule, including revising entries for seats (9401) and excluding certain goods. A new 14% entry 9401 20 00 is added for motor vehicle seats. The changes update GST rates for pharma, food products, furniture, and automotive goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. Under this change, any unregistered person supplying metal scrap to any registered person triggers reverse charge liability on the recipient. This expands RCM applicability in the scrap sector to curb tax evasion and improve compliance.Issued for earlier notification?Yes — amends Notification 4/2017–CT (Rate).
A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. Under this change, any unregistered person supplying metal scrap to any registered person triggers reverse charge liability on the recipient. This expands RCM applicability in the scrap sector to curb tax evasion and improve compliance.Issued for earlier notification?Yes — amends Notification 4/2017–CT (Rate).
