A proviso is inserted in Explanation clause (ii) of Notification 2/2017, specifying that agricultural farm produce in packages exceeding 25 kg or 25 litres will not be considered “pre-packaged and labelled.” This clarification harmonizes exemption rules with changes made in Notification 02/2024 and provides certainty for agri-produce suppliers.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A proviso is inserted in Explanation clause (ii) of Notification 2/2017, specifying that agricultural farm produce in packages exceeding 25 kg or 25 litres will not be considered “pre-packaged and labelled.” This clarification harmonizes exemption rules with changes made in Notification 02/2024 and provides certainty for agri-produce suppliers.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:• Platform tickets, retiring rooms, cloak room services, battery car services;• Inter-zone services within Indian Railways;• Services by SPVs to Indian Railways for infrastructure use.A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:• Platform tickets, retiring rooms, cloak room services, battery car services;• Inter-zone services within Indian Railways;• Services by SPVs to Indian Railways for infrastructure use.A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential services.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 new exemption entries relating to services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.Issued for earlier notification?Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.
This notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018 by substituting the rate of “one per cent” with “half per cent.” The amendment has been issued in exercise of powers under the IGST Act, 2017 read with section 52 of the CGST Act, 2017, based on the recommendations of the GST Council. The revised reduced rate is effective from the date of publication of this notification in the Official Gazette. The change aims to rationalise the tax rate prescribed under the earlier notification.Issued for earlier notification?Yes — this notification amends Notification No. 02/2018–Integrated Tax dated 20.09.2018.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedule II (12%) and Schedule III (18%) covering items such as cartons and boxes of paperboard, milk cans, solar cookers, and related parts. It also inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be treated as “pre-packaged and labelled”. The amendments rationalise rates and remove interpretational ambiguity.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 inserting and revising entries across Schedule II (12%) and Schedule III (18%) covering items such as cartons and boxes of paperboard, milk cans, solar cookers, and related parts. It also inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be treated as “pre-packaged and labelled”. The amendments rationalise rates and remove interpretational ambiguity.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification modifies entry 25A by substituting “transmission and distribution” with “transmission or distribution”. It inserts a new exemption for insurance services by the Motor Vehicle Accident Fund. It also expands entry 69 to include training partners approved by NSDC and introduces a new definition of “insurer.” Item (w) is omitted w.e.f. 1 April 2025.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification modifies entry 25A by substituting “transmission and distribution” with “transmission or distribution”. It inserts a new exemption for insurance services by the Motor Vehicle Accident Fund. It also expands entry 69 to include training partners approved by NSDC and introduces a new definition of “insurer.” Item (w) is omitted w.e.f. 1 April 2025.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.Issued for earlier notification?Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).
This corrigendum corrects an error in Notification No. 01/2024–Integrated Tax (Rate) by revising the IGST rate mentioned at the relevant line from 2.5% to 5%. It also corrects the reference to the principal notification by replacing an incorrect mention of Central Tax notification with the correct Integrated Tax notification details. The corrections are clarificatory in nature and ensure accurate application of the amended rate notification.Issued for earlier notification?Yes — it corrects Notification No. 01/2024–Integrated Tax (Rate).
This notification substitutes the tariff entries under S. Nos. 165 and 165A with new headings: 2711 12 00, 2711 13 00, 2711 19 10. These cover specific petroleum gases including liquefied propane and butane. The purpose is to update and align classification with current Customs Tariff revisions for accurate GST rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification substitutes the tariff entries under S. Nos. 165 and 165A with new headings: 2711 12 00, 2711 13 00, 2711 19 10. These cover specific petroleum gases including liquefied propane and butane. The purpose is to update and align classification with current Customs Tariff revisions for accurate GST rate application.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Schedule I of Notification No. 1/2017–Integrated Tax (Rate) by substituting the tariff item numbers against Serial Nos. 165 and 165A. The amendment updates the classification of specified petroleum gases under correct tariff headings, ensuring accurate application of the concessional IGST rate of 2.5%. The change is technical in nature and aligns the rate notification with the Customs Tariff.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
