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 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. 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 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 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. 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 amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.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 exempt services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.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 excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.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 excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
The notification extends timelines prescribed under Notification No. 31/2018–Central Tax. The last dates for specified compliances are revised to 31st January 2019 and 28th February 2019 respectively. The extensions apply to registered persons covered under the special procedure.Effective Date: 31st December, 2018Previous Notification:Notification No. 31/2018–Central Tax dated 06.08.2018
The notification extends timelines prescribed under Notification No. 31/2018–Central Tax. The last dates for specified compliances are revised to 31st January 2019 and 28th February 2019 respectively. The extensions apply to registered persons covered under the special procedure.Effective Date: 31st December, 2018Previous Notification:Notification No. 31/2018–Central Tax dated 06.08.2018
