This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
An explanation is inserted in Notification No. 4/2018 to clarify that the exemption provided therein shall not apply to development rights supplied on or after 01 April 2019. This removes ambiguity regarding the period of applicability of the exemption for real estate development rights.Issued for earlier notification?Yes — amends Notification No. 4/2018–Central Tax (Rate).
An explanation is inserted in Notification No. 4/2018 to clarify that the exemption provided therein shall not apply to development rights supplied on or after 01 April 2019. This removes ambiguity regarding the period of applicability of the exemption for real estate development rights.Issued for earlier notification?Yes — amends Notification No. 4/2018–Central Tax (Rate).
This notification substitutes the description of goods at S. No. 2 to specifically cover cement falling under Chapter Heading 2523. The amendment ensures clarity and uniformity in the application of RCM on cement supplied by unregistered persons to registered persons.Issued for earlier notification?Yes — amends Notification No. 07/2019–Central Tax (Rate).
This notification substitutes the description of goods at S. No. 2 to specifically cover cement falling under Chapter Heading 2523. The amendment ensures clarity and uniformity in the application of RCM on cement supplied by unregistered persons to registered persons.Issued for earlier notification?Yes — amends Notification No. 07/2019–Central Tax (Rate).
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.Issued for earlier notification?No — this is a standalone notification issued under Section 7(2).
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.Issued for earlier notification?No — this is a standalone notification issued under Section 7(2).
This notification makes extensive amendments across multiple schedules of Notification No. 1/2017–Integrated Tax (Rate), including omission and insertion of entries relating to marine fuel, wet grinders, railway locomotives and rolling stock, woven and non-woven bags, caffeinated beverages, precious stones, and motor vehicles for persons with disabilities. The changes rationalise rates and correct inverted duty structures.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification makes extensive amendments across multiple schedules of Notification No. 1/2017–Integrated Tax (Rate), including omission and insertion of entries relating to marine fuel, wet grinders, railway locomotives and rolling stock, woven and non-woven bags, caffeinated beverages, precious stones, and motor vehicles for persons with disabilities. The changes rationalise rates and correct inverted duty structures.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting new entries exempting dried tamarind and plates and cups made of leaves, flowers or bark. The amendment supports traditional and eco-friendly products by keeping them outside the tax net.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 new entries exempting dried tamarind and plates and cups made of leaves, flowers or bark. The amendment supports traditional and eco-friendly products by keeping them outside the tax net.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) to extend concessional IGST rate benefits to petroleum and coal bed methane operations undertaken under the Hydrocarbon Exploration Licensing Policy (HELP) and Open Acreage Licensing Policy (OALP). It also prescribes conditions for disposal of non-serviceable goods.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) to extend concessional IGST rate benefits to petroleum and coal bed methane operations undertaken under the Hydrocarbon Exploration Licensing Policy (HELP) and Open Acreage Licensing Policy (OALP). It also prescribes conditions for disposal of non-serviceable goods.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by extending concessional IGST rate benefits, earlier applicable only to gold, to silver and platinum supplied by nominated agencies to registered persons. It also updates definitions to align with Customs Tariff headings.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by extending concessional IGST rate benefits, earlier applicable only to gold, to silver and platinum supplied by nominated agencies to registered persons. It also updates definitions to align with Customs Tariff headings.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification exempts from IGST all goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agriculture and nutrition-related projects listed in the Annexure, subject to certification by the Ministry of Agriculture and Farmers Welfare. The exemption supports international development projects in India.Issued for earlier notification?No — this is a standalone exemption notification.
This notification exempts from IGST all goods supplied to the Food and Agriculture Organization of the United Nations (FAO) for execution of specified agriculture and nutrition-related projects listed in the Annexure, subject to certification by the Ministry of Agriculture and Farmers Welfare. The exemption supports international development projects in India.Issued for earlier notification?No — this is a standalone exemption notification.
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring tax rates for hotel accommodation, restaurant services, outdoor catering and railway catering services. It introduces mandatory concessional rates with conditions of non-availment of input tax credit and defines key terms such as restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises. The amendment implements GST Council decisions to simplify and rationalise service taxation.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 restructuring tax rates for hotel accommodation, restaurant services, outdoor catering and railway catering services. It introduces mandatory concessional rates with conditions of non-availment of input tax credit and defines key terms such as restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises. The amendment implements GST Council decisions to simplify and rationalise service taxation.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
