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. 9/2018–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 Notification No. 40/2017–Integrated Tax (Rate) by expanding the scope of concessional supply to include food inputs used for supplies made under government-approved nutrition schemes such as ICDS. The amendment ensures that ancillary food inputs supplied for such schemes receive the same tax treatment as the principal supplies, thereby facilitating smooth implementation of welfare programmes.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding the scope of concessional supply to include food inputs used for supplies made under government-approved nutrition schemes such as ICDS. The amendment ensures that ancillary food inputs supplied for such schemes receive the same tax treatment as the principal supplies, thereby facilitating smooth implementation of welfare programmes.Issued for earlier notification?Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting a new entry for Gene Therapy in the Schedule. It also substitutes the explanation defining “pre-packaged and labelled” to bring it in line with the Legal Metrology Act, 2009, thereby ensuring uniform application of IGST provisions. The changes are clarificatory and intended to rationalise tax treatment of advanced medical therapies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting a new entry for Gene Therapy in the Schedule. It also substitutes the explanation defining “pre-packaged and labelled” to bring it in line with the Legal Metrology Act, 2009, thereby ensuring uniform application of IGST provisions. The changes are clarificatory and intended to rationalise tax treatment of advanced medical therapies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Schedule I and Schedule III of Notification No. 1/2017–Integrated Tax (Rate) to include Fortified Rice Kernel (FRK) under the relevant tariff entry and to expressly cover FRK in specified food preparations. It also substitutes the definition of “pre-packaged and labelled” to align it with the Legal Metrology Act, 2009, prescribing a uniform interpretation based on retail packages up to 25 kg or 25 litres. These amendments aim to remove ambiguity and ensure consistent levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Schedule I and Schedule III of Notification No. 1/2017–Integrated Tax (Rate) to include Fortified Rice Kernel (FRK) under the relevant tariff entry and to expressly cover FRK in specified food preparations. It also substitutes the definition of “pre-packaged and labelled” to align it with the Legal Metrology Act, 2009, prescribing a uniform interpretation based on retail packages up to 25 kg or 25 litres. These amendments aim to remove ambiguity and ensure consistent levy of IGST.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification makes a targeted amendment to the Explanation of Notification 17/2017. It substitutes clause (c) with a new definition stating that “specified premises” shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification 11/2017–CT (Rate). The objective is to harmonize cross-references and ensure uniformity between rate notifications. No other structural change is introduced.Issued for earlier notification?Yes — amends Notification 17/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification modifies RCM applicability by adding the words “other than a body corporate” to S. No. 4, thereby restricting the class of recipients liable under RCM. It also amends S. No. 5AB to exclude persons paying tax under the composition scheme from RCM liability. These changes streamline RCM applicability for specified service categories.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification substitutes the GST rate from 6% to 9% for the entry at S. No. 4 of Notification 8/2018. This upward revision aligns the rate with the restructured GST rate framework applicable to similar service categories. No other interpretational change is introduced.Issued for earlier notification?Yes — amends Notification 8/2018–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.Issued for earlier notification?Yes — amends Notification 39/2017–CT (Rate).
