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 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. 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.
The notification amends Notification No. 83/2020 – Central Tax to extend the time limit for filing FORM GSTR-1. For registered persons filing returns under section 39(1), the due date for the tax period December 2024 is extended. For registered persons filing returns under the proviso to section 39(1), the due date for the tax period October to December 2024 is also extended. The extension is granted based on the recommendations of the GST Council.Effective Date of Notification:10 January 2025Previous Notification:Notification No. 83/2020 – Central Tax dated 10 November 2020 (as last amended by Notification No. 09/2024 – Central Tax dated 12 April 2024).
The notification amends Notification No. 83/2020 – Central Tax to extend the time limit for filing FORM GSTR-1. For registered persons filing returns under section 39(1), the due date for the tax period December 2024 is extended. For registered persons filing returns under the proviso to section 39(1), the due date for the tax period October to December 2024 is also extended. The extension is granted based on the recommendations of the GST Council.Effective Date of Notification:10 January 2025Previous Notification:Notification No. 83/2020 – Central Tax dated 10 November 2020 (as last amended by Notification No. 09/2024 – Central Tax dated 12 April 2024).
Due date for filing FORM GSTR-3B for December 2024 is extended up to 22 January 2025 for registered persons under section 39(1).For quarterly filers under proviso to section 39(1), due dates for October–December 2024 are extended based on State-wise classification.Registered persons in specified States and Union Territories are allowed filing up to 24 January 2025 or 26 January 2025, as applicable.Effective Date of Notification:10 January 2025
Due date for filing FORM GSTR-3B for December 2024 is extended up to 22 January 2025 for registered persons under section 39(1).For quarterly filers under proviso to section 39(1), due dates for October–December 2024 are extended based on State-wise classification.Registered persons in specified States and Union Territories are allowed filing up to 24 January 2025 or 26 January 2025, as applicable.Effective Date of Notification:10 January 2025
