This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
This corrigendum corrects the wording in Notification No. 09/2024–Integrated Tax (Rate) by substituting the phrase “any property” with “any immovable property” against the relevant serial number. The correction is clarificatory in nature and ensures precise interpretation of the reverse charge provision.Issued for earlier notification?Yes — it corrects Notification No. 09/2024–Integrated Tax (Rate).
Persons engaged in supply of metal scrap under Chapters 72 to 81 are excluded from registration exemption.Amendment is made to Notification No. 5/2017–Central Tax to insert a specific proviso.Effective Date of Notification:10 October 2024Previous NotificationNotification No. 5/2017 – Central Tax dated 19 June 2017
Persons engaged in supply of metal scrap under Chapters 72 to 81 are excluded from registration exemption.Amendment is made to Notification No. 5/2017–Central Tax to insert a specific proviso.Effective Date of Notification:10 October 2024Previous NotificationNotification No. 5/2017 – Central Tax dated 19 June 2017
Registered persons receiving metal scrap are included within the scope of section 51.Exclusion is retained for supplies between specified deductors, except recipients of metal scrap.Amendments are made to Notification No. 50/2018–Central Tax.Effective Date of Notification:10 October 2024Previous NotificationNotification No. 50/2018 – Central Tax dated 13 September 2018
Registered persons receiving metal scrap are included within the scope of section 51.Exclusion is retained for supplies between specified deductors, except recipients of metal scrap.Amendments are made to Notification No. 50/2018–Central Tax.Effective Date of Notification:10 October 2024Previous NotificationNotification No. 50/2018 – Central Tax dated 13 September 2018
Summary:Three new anti-cancer drugs—Trastuzumab Deruxtecan, Osimertinib, Durvalumab—are added to List 1 of 2.5% Schedule. A new 6% entry is provided for extruded/expanded savoury products. Several adjustments are made in 9% Schedule, including revising entries for seats (9401) and excluding certain goods. A new 14% entry 9401 20 00 is added for motor vehicle seats. The changes update GST rates for pharma, food products, furniture, and automotive goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
Summary:Three new anti-cancer drugs—Trastuzumab Deruxtecan, Osimertinib, Durvalumab—are added to List 1 of 2.5% Schedule. A new 6% entry is provided for extruded/expanded savoury products. Several adjustments are made in 9% Schedule, including revising entries for seats (9401) and excluding certain goods. A new 14% entry 9401 20 00 is added for motor vehicle seats. The changes update GST rates for pharma, food products, furniture, and automotive goods.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. Under this change, any unregistered person supplying metal scrap to any registered person triggers reverse charge liability on the recipient. This expands RCM applicability in the scrap sector to curb tax evasion and improve compliance.Issued for earlier notification?Yes — amends Notification 4/2017–CT (Rate).
A new entry S. No. 8 is inserted, covering metal scrap under Chapters 72–81. Under this change, any unregistered person supplying metal scrap to any registered person triggers reverse charge liability on the recipient. This expands RCM applicability in the scrap sector to curb tax evasion and improve compliance.Issued for earlier notification?Yes — amends Notification 4/2017–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).
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).
