A new item (ivb) is inserted under S. No. 8 of Notification 11/2017, covering passenger transport by helicopter on a seat-share basis, taxable at 2.5% with ITC restrictions. Additionally, item (vii) is updated to include this new category. This facilitates GST clarity for helicopter-based regional and charter mobility services.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
A new item (ivb) is inserted under S. No. 8 of Notification 11/2017, covering passenger transport by helicopter on a seat-share basis, taxable at 2.5% with ITC restrictions. Additionally, item (vii) is updated to include this new category. This facilitates GST clarity for helicopter-based regional and charter mobility services.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
New entries are inserted for:• 25A – services ancillary to transmission & distribution of electricity (e.g., metering, testing, shifting lines).• 44A – R&D services funded by Govt. Entities or notified institutions.• 66A – affiliation services by Education Boards to Govt./Govt-aided schools.Entry 69 is substituted entirely to align with the new National Council for Vocational Education and Training (NCVET) framework; related definitional corrections are also made. These changes modernize exemptions in light of updated national skill and education standards.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
New entries are inserted for:• 25A – services ancillary to transmission & distribution of electricity (e.g., metering, testing, shifting lines).• 44A – R&D services funded by Govt. Entities or notified institutions.• 66A – affiliation services by Education Boards to Govt./Govt-aided schools.Entry 69 is substituted entirely to align with the new National Council for Vocational Education and Training (NCVET) framework; related definitional corrections are also made. These changes modernize exemptions in light of updated national skill and education standards.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new entry 5AB is inserted to cover “service by way of renting of any property other than residential dwelling,” making the registered recipient liable under RCM when the supplier is unregistered. This expands reverse charge coverage for commercial immovable property renting. (Later clarified via corrigendum to mean “any immovable property”).Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
A new entry 5AB is inserted to cover “service by way of renting of any property other than residential dwelling,” making the registered recipient liable under RCM when the supplier is unregistered. This expands reverse charge coverage for commercial immovable property renting. (Later clarified via corrigendum to mean “any immovable property”).Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by adding specified cancer medicines to the concessional list, inserting entries for extruded or expanded savoury food products, and revising classifications for snack pellets. It also rationalises rates applicable to seats, including motor vehicle seats, by redistributing them across appropriate schedules. The amendments ensure accurate classification and rate applicability.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 adding specified cancer medicines to the concessional list, inserting entries for extruded or expanded savoury food products, and revising classifications for snack pellets. It also rationalises rates applicable to seats, including motor vehicle seats, by redistributing them across appropriate schedules. The amendments ensure accurate classification and rate applicability.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new entry specifying that supplies of metal scrap by unregistered persons to registered persons shall be covered under the reverse charge mechanism. The amendment strengthens tax compliance in the scrap sector and addresses revenue leakage.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 entry specifying that supplies of metal scrap by unregistered persons to registered persons shall be covered under the reverse charge mechanism. The amendment strengthens tax compliance in the scrap sector and addresses revenue leakage.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.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 inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.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 multiple new exemption entries covering import of services by foreign airline establishments, ancillary electricity distribution services, research and development services funded by grants, educational board affiliation services, and skill development programmes. It also updates references relating to vocational education authorities, thereby broadening and clarifying the exemption framework.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 multiple new exemption entries covering import of services by foreign airline establishments, ancillary electricity distribution services, research and development services funded by grants, educational board affiliation services, and skill development programmes. It also updates references relating to vocational education authorities, thereby broadening and clarifying the exemption framework.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 a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related services.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 a new entry providing that services by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person, shall attract tax under reverse charge. The amendment clarifies tax liability and strengthens compliance for property-related services.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification grants exemption from compensation cess on supply of goods under heading 2202 by Unit Run Canteens to authorised customers. The exemption is subject to tariff interpretation rules under the Customs Tariff Act. It provides relief to defence personnel through URC supplies.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification grants exemption from compensation cess on supply of goods under heading 2202 by Unit Run Canteens to authorised customers. The exemption is subject to tariff interpretation rules under the Customs Tariff Act. It provides relief to defence personnel through URC supplies.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
The notification adds new entries such as cartons/boxes (4819 10, 4819 20), milk cans, and solar cookers in 6% Schedule. Corresponding changes are made in the 9% Schedule to exclude these goods where necessary. It also adds key clarifications that agricultural produce in packages above 25 kg/litre will not be treated as “pre-packaged and labelled.” These amendments update GST classification in line with industry changes.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The notification adds new entries such as cartons/boxes (4819 10, 4819 20), milk cans, and solar cookers in 6% Schedule. Corresponding changes are made in the 9% Schedule to exclude these goods where necessary. It also adds key clarifications that agricultural produce in packages above 25 kg/litre will not be treated as “pre-packaged and labelled.” These amendments update GST classification in line with industry changes.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
