This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and entries for multiple services. It introduces concessional treatment for pilgrimage air travel, renewable energy projects, and leasing of goods, while rationalising rates for insurance, financial services, and cinema admission. Definitions relevant to the amended entries are also inserted.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 revising rates and entries for multiple services. It introduces concessional treatment for pilgrimage air travel, renewable energy projects, and leasing of goods, while rationalising rates for insurance, financial services, and cinema admission. Definitions relevant to the amended entries are also inserted.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification exempts inter-State supply of gold by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme from IGST. The exemption is subject to strict export conditions and timelines. Failure to export within the prescribed period triggers tax payment with interest by the nominated agency.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of gold by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme from IGST. The exemption is subject to strict export conditions and timelines. Failure to export within the prescribed period triggers tax payment with interest by the nominated agency.Issued for earlier notification?No — this is an independent exemption notification.
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting and inserting new exempted goods. It includes frozen and provisionally preserved vegetables, printed music, and supply of gift items received by constitutional authorities when auctioned for public or charitable purposes. The amendment broadens the scope of IGST exemptions.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 substituting and inserting new exempted goods. It includes frozen and provisionally preserved vegetables, printed music, and supply of gift items received by constitutional authorities when auctioned for public or charitable purposes. The amendment broadens the scope of IGST exemptions.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising GST rates on various goods across Schedules I, II, III and IV. It omits certain entries, inserts new goods, revises descriptions, and rationalises rates in line with GST Council recommendations. The amendments reflect rate reduction, reclassification, and correction of anomalies in goods taxation.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 revising GST rates on various goods across Schedules I, II, III and IV. It omits certain entries, inserts new goods, revises descriptions, and rationalises rates in line with GST Council recommendations. The amendments reflect rate reduction, reclassification, and correction of anomalies in goods taxation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification inserts Explanation 2 under S. No. 9, item (vi) of Notification No. 11/2017–Central Tax (Rate) to clarify that the said entry applies only to services by way of transport of goods from one place in India to another place in India. It explicitly excludes any service other than transport of goods from the scope of this entry. The existing explanation has been renumbered as Explanation 1. The clarification ensures uniform interpretation and avoids unintended extension of the exemption.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 11/2017–Central Tax (Rate).
This notification inserts Explanation 2 under S. No. 9, item (vi) of Notification No. 11/2017–Central Tax (Rate) to clarify that the said entry applies only to services by way of transport of goods from one place in India to another place in India. It explicitly excludes any service other than transport of goods from the scope of this entry. The existing explanation has been renumbered as Explanation 1. The clarification ensures uniform interpretation and avoids unintended extension of the exemption.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
