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Sr. No.Notfn No.
(N/N)
Date of NotfnPDF fileTopicOriginal N/N
(where amended)
Commentary
10011/201929.06.2019CGST-R-11/2019Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.
9910/201929.06.2019IGST-R-10/2019Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
9809/201910.05.2019IGST-R-9/2019To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC8/2017
9708/201929.03.2019IGST-R-8/2019Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.1/2017
9607/201929.03.2019IGST-R-7/2019Seeks to notify certain goods and/or services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.Builder/Promoter related goods and services
9506/201929.03.2019CGST-R-6/2019Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017
9405/201929.03.2019IGST-R-5/2019Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.10/2017Builder/Promoter related services
9304/201929.03.2019CGST-R-4/2019Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.9/2017Builder/Promoter related services
9203/201929.03.2019IGST-R-3/2019Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.8/2017Builder/Promoter related services
9102/201904.02.2019IGST-R-2/2019Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.9/2017
9001/201929.01.2019IGST-R-1/2019Rescission of Notification no. 32/2017 (as ameneded time to time)32/2017In view of the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
8931/201831.12.2018IGST-R-31/2018Amendment in notification for IGST Tax Rate Schedule for Services8/2017insertion of an explanation
8830/201831.12.2018IGST-R-30/2018Services under Compulsory Reverse Charge10/2017w.e.f. 01.01.2019
8729/201831.12.2018CGST-R-29/2018Amendment in Exemption Schedule for services9/2017w.e.f. 01.01.2019
8628/201831.12.2018CGST-R-28/2018Amendment in notification for IGST Tax Rate Schedule for Services8/2017w.e.f. 01.01.2019
8527/201831.12.2018IGST-R-27/2018Seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.w.e.f. 01.01.2019
8426/201831.12.2018IGST-R-26/2018Amendment in IGST Rate Exemption Schedule for Goods2/2017w.e.f. 01.01.2019
8325/201831.12.2018IGST-R-25/2018Amendment in IGST Rate Schedule for Goods1/2017w.e.f. 01.01.2019
8224/201820.09.2018IGST-R-24/2018Amendment in Exemption Schedule for services9/2017Insertion of an explanation for the meaning of Central or State Governrment
8123/201806.08.2018IGST-R-23/2018Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.09.201932/2017,
11/2018,
13/2018
Exemption for RCM on purchase from Unregistered persons
8022/201826.07.2018IGST-R-22/2018Tax rate for Handicraft goods specifiedw.e.f. 27-7-2018
7921/201826.07.2018IGST-R-21/2018List of goods notified where refund of unutilised credit not allowed 5/2017Refund allowed in case of some items in respect of unutilised ITC accumulated w.e.f. 1-8-2018
7820/201826.07.2018IGST-R-20/2018Amendment in IGST Rate Exemption Schedule for Goods2/2017w.e.f. 27-7-2018
7719/201826.07.2018IGST-R-19/2018Amendment in IGST Rate Schedule for Goods1/2017w.e.f. 27-7-2018
7618/201826.07.2018IGST-R-18/2018Amendment in notification for IGST Tax Rate Schedule for Services8/2017w.e.f. 27-7-2018, an explanation inserted clarifying meaning of 'Business'
7517/201826.07.2018IGST-R-17/2018Activity neither treated as supply of goods nor services11/2017w.e.f. 27-7-2018
7416/201826.07.2018IGST-R-16/2018Services under Compulsory Reverse Charge10/2017w.e.f. 27-7-2018, Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).
7315/201826.07.2018IGST-R-15/2018Amendment in Exemption Schedule for services9/2017w.e.f. 27-7-2018
7214/201826.07.2018IGST-R-14/2018Amendment in IGST Tax Rate Schedule for Services8/2017w.e.f. 27-7-2018 Restaurant, outdoor catering, Hotel, E-Book, Multimodel transport, etc
7113/201829.06.2018IGST-R-13/2018Reverse Charge u/s 5(4) of IGST Act has been deferred till 30.09.201832/2017 & 11/2018Exemption for RCM on purchase from Unregistered persons
7012/201828.05.2018IGST-R-12/2018List of goods notified under Compulsory reverse charge increased from 7 to 8 items4/2017Levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
6911/201823.03.2018IGST-R-11/2018Reverse Charge u/s 5(4) of IGST Act has been deferred till 30.06.201832/2017Exemption for RCM on purchase from Unregistered persons
6810/201825.01.2018IGST-R-10/2018Amendment in notification 47/201747/2017
6709/201825.01.2018IGST-R-9/2018Margin scheme for every registered person in case of Sale of Used and old motor vehicles
6608/201825.01.2018IGST-R-8/2018Amendment in IGST Rate Exemption Schedule for Goods02/2017
6507/201825.01.2018IGST-R-7/2018Amendment in IGST Rate Schedule for Goods01/2017
6406/201825.01.2018IGST-R-6/2018Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007
6305/201825.01.2018IGST-R-5/2018Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
6204/201825.01.2018IGST-R-4/2018Time of supply in case of transfer of Development Rights in Construction Sector
6103/201825.01.2018IGST-R-3/2018Services under Compulsory Reverse Charge10/2017Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered
under the CGST Act, 2017
6002/201825.01.2018IGST-R-2/2018Amendment in Exemption Schedule for services9/2017
5901/201825.01.2018IGST-R-1/2018Amendment in IGST Tax Rate Schedule for Services8/2017
5850/201714.11.2017IGST-R-50-2017Exemption on supply of skimmed milk powder, or concentrated milk30/2017Exemption extended to companies registered under Companies Act 2013
5749/201714.11.2017IGST-R-49-2017Amendment in Exemption Schedule for services9/2017exemption to admission to “protected monument”
5648/201714.11.2017IGST-R-48-2017Amendment in tax rate of various services8/2017Mainly for Restaurant Services
5547/201714.11.2017IGST-R-47-2017Seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.
5446/201714.11.2017IGST-R-46-2017List of goods notified where refund of unutilised credit not allowed 5/2017Item notified : Non Woven Fabrics
5345/201714.11.2017IGST-R-45-2017List of goods notified under Compulsory reverse charge4/2017Raw Cotton added
5244/201714.11.2017IGST-R-44-2017Amendment in IGST Rate Exemption Schedule for Goods2/2017
5143/201714.11.2017IGST-R-43-2017Amendment in IGST Rate Schedule for Goods1/2017
5042/201727.10.2017IGST-R-42-2017Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR.9/2017
4941/201723.10.2017IGST-R-41-2017Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.A list of conditions attached in notification
(Main condition: Recipient should be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce)
4840/201718.10.2017IGST-R-40-2017Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.IGST Rate Reduced to flat 5%

A condition attached to produced certificate from relevant government authority to submit with GST department
4739/201713.10.2017IGST-R-39-2017Amendment in IGST Tax Rate Schedule for Services8/2017
4638/201713.10.2017IGST-R-38-2017IGST Tax rate on the leasing of motor vehicles where Lease commenced before 01.07.2017
4537/201713.10.2017IGST-R-37-2017List of goods enhanced under Compulsory reverse charge4/2017Used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by Government
4436/201713.10.2017IGST-R-36-2017Amendment in IGST Exemption Schedule for goods2/2017
4335/201713.10.2017IGST-R-35-2017GST Rate Schedule for Goods amended1/2017
4234/201713.10.2017IGST-R-34-2017List of Services enhanced under Compulsory reverse charge10/2017Supply of services by the members
of Overseeing Committee to
Reserve Bank of India
4133/201713.10.2017IGST-R-33-2017Amendment in Exemption Schedule for services09/2017Major: Exemption on supply of GTA services to unregistered persons
4032/201713.10.2017IGST-R-32-2017Reverse Charge u/s 5(4) of IGST Act has been deferred till 31.03.2017Reverse Charge u/s 5(4) of IGST Act has been deferred till 31.03.2017
3931/201729.09.2017IGST-R-31-2017Exemption to Supply of services associated with transit cargo to Nepal and Bhutan 09/2017
3830/201722.09.2017IGST-R-30-2017Exemption on supply of skimmed milk powder, or concentrated milkConditional Exemption
3729/201722.09.2017IGST-R-29-2017Amendment in list of goods where refund of unutilised credit not allowed05/2017Item notified : Corduroy Fabrics
3628/201722.09.2017IGST-R-28-2017Amendment in IGST Exemption Schedule for goods02/2017Major Changes are in respect of "Brand Name" and handmade musical instruments
3527/201722.09.2017IGST-R-27-2017Amendment in IGST Tax Rate Schedule on Goods01/2017Major Changes have been made in respect of "Brand Name"
3426/201721.09.2017IGST-R-26-2017Exemption provided for supplies by Department of Atomic Energy to NPCILIntra-state Supply of Heavy water and nuclear fuels exempted
3325/201721.09.2017IGST-R-25-2017Exemption provided to services provided as right to admission to events organised under FIFA U-17 world Cup 201709/2017
3224/201721.09.2017IGST-R-24-2017Amendment in rate of some Work Contract services to Government08/2017Amended N/N 20/2017 in relation works contract services
3123/201722.08.2017IGST-R-23/2017One more service category notified where tax on intra-state supply to be paid by e-commerce operator14/2017services by way of house-keeping
3022/201722.08.2017IGST-R-22/2017Amendment in condition of reverse charge for GTA and insertion of definition of LLP in NN 13/201710/2017No reverse charge if GTA raises invoice for full rate of tax, i.e. 12% of IGST
2921/201722.08.2017IGST-R-21/2017Amendment in Exemption Schedule for services09/2017
2820/201722.08.2017IGST-R-20/2017Amendment in tax rate of various services08/2017
2719/201718.08.2017IGST-R-19/2017Amendment in tax rate of Tractors and related goods01/2017
2618/201705.07.2017IGST-R-18/2017Exemption provided for IGST for import of services by SEZ developer/unit.17/2017
2517/201705.07.2017IGST-R-17/2017Recission of N/N 15/201715/2017No exemption allowed to SEZ developer or unit under Customes for import of goods or services or both
2416/201730.06.2017IGST-R-16/2017Amendment in tax rate of fertilisers01/2017Reduced from 12% to 5%
2315/201730.06.2017IGST-R-15/2017Exemption provided for IGST leviable under Customs for import of goods or services or both by SEZ developer/unit.
2214/201728.06.2017IGST-R-14/2017Two services notified where tax on inter-state supplies to be paid by electronic commerce operatorMotor Cab/cycle and Accommodation services
2113/201728.06.2017IGST-R-13/2017Entities notified under Section 55 of CGST Act
2012/201728.06.2017IGST-R-12/2017No refund allowed for unutilised credit in case supply of services in relation of sale of building before completion of construction
1911/201728.06.2017IGST-R-11/2017Activity neither treated as supply of goods nor servicesFunctions entrusted to Panchayats are notified as non-GST supplies
1810/201728.06.2017IGST-R-10/2017List of Services notified under Compulsory reverse charge
11 Services notified
179/201728.06.2017IGST-R-9/2017IGST Exemption Schedule for Services notified
1605.07.2017IG-COR-2-8/2017Corrigendum 2 to N/N 02/2017 issued
1530.06.2017IG-COR-1-8/2017Corrigendum 1 to N/N 08/2017 issued
1408/201728.06.2017IGST-R-8/2017IGST Tax Rate Schedule for Services notified
1307/201728.06.2017IGST-R-7/2017Exemption on sale of goods by CSD or unit run canteens
1206/201728.06.2017IGST-R-6/2017CSD eligible for 50% refund of tax on inward supplies
1105/201728.06.2017IGST-R-5/2017List of goods notified where refund of unutilised credit not allowed refund not allowed in case rate of rax on inputs being higher than rate of tax on output supplies
1030.06.2017IG-COR-1-4/2017Corrigendum 1 to N/N 04/2017 issued
904/201728.06.2017IGST-R-4/2017List of goods notified under Compulsory reverse charge
(5 Items notified)
803/201728.06.2017IGST-R-3/2017Schedule for Conditional Exemptions for goodsExemptions to goods used in operations for Petroleum Products
727.07.2017IG-COR-2-2/2017Corrigendum 2 to N/N 02/2017 issued02/2017
612.07.2017IG-COR-1-2/2017Corrigendum 1 to N/N 02/2017 issued02/2017
502/201728.06.2017IGST-R-2/2017IGST Exemption Schedule for goods notified
427.07.2017IG-COR-3-1/2017Corrigendum 3 to N/N 01/2017 issued01/2017
312.07.2017IR-COR-2-1/2017Corrigendum 2 to N/N 01/2017 issued01/2017
230.06.2017IG-COR-1-1/2017Corrigendum 1 to N/N 01/2017 issued01/2017
101/201728.06.2017IG-R-1/2017IGST Tax Rate Schedule for goods notified