The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

CGST Rate Notification

Notification No.09/2024-Central Tax (Rate), Dated 08^th October, 2024

It specifies that services related to the renting of any property (other than residential dwellings). This amendment will come into effect on October 10, 2024.

Notification No.08/2024-Central Tax (Rate), Dated 08^th October, 2024

This notification introduces amendments to the earlier GST notification No. 12/2017 Central Tax (Rate) and makes several changes. Services like metering equipment on rent, testing, shifting of meters, etc., related to electricity transmission and distribution, will now be exempt from GST. Services provided by educational boards to schools established or controlled by the government are exempt. The notification will effect from October 10, 2024.

Notification No.07/2024-Central Tax (Rate), Dated 08^th October, 2024

This notification introduces an amendment to adding provisions related to the transportation of passengers by helicopter on a seat-share basis. It specifies that such services will attract a 2.5% rate. The notification will come into effect on October 10, 2024.

Notification No.06/2024-Central Tax (Rate), Dated 08^th October, 2024

This notification amends the earlier CGST notification (No. 4/2017) and introduces new provisions regarding the supply of metal scrap. It specifies that metal scrap falling under headings 72 to 81.This will come into effect on October 10, 2024.

Notification No.05/2024-Central Tax (Rate), Dated 08^th October, 2024

This Notification introduces amendments to tax rates for certain goods. New pharmaceutical drugs (2.5%) such as Trastuzumab Deruxtecan, Osimertinib, and Durvalumab are added. Extruded or expanded savory/salted products (excluding un-fried or un-cooked snack pellets) are added. Modification of snack pellet definitions and reclassification of seats (except for aircraft and motor vehicles). These changes take effect from October 10, 2024.

Notification No.04/2024-Central Tax (Rate), Dated 12^th July, 2024

The Central Government has amended Notification No. 12/2017-Central Tax (Rate) under the CGST Act, 2017, effective July 15, 2024. The amendments include the addition of new serial numbers (9E, 9F, 9G) to the Table and the insertion of a new entry (12A) providing exemption for accommodation services.

Notification No.03/2024-Central Tax (Rate), Dated 12^th July, 2024

The Central Government has amended Notification No. 2/2017-Central Tax (Rate) under the CGST Act, 2017, to clarify that agricultural farm produce packaged in quantities over 25 kilograms or 25 liters will not be considered "pre-packaged and labelled" under the Legal Metrology Act, 2009. This change is effective from July 15, 2024.

Notification No.02/2024-Central Tax (Rate), Dated 12^th July, 2024

These amendments to Notification No. 1/2017-Central Tax (Rate) based on GST Council recommendations. These include changes in tax rates and classifications for various goods such as corrugated and non-corrugated paper products, milk cans, solar cookers. The amendments come into effect on July 15, 2024.

Notification No.01/2024-Central Tax (Rate), Dated 3^rd January, 2024

The amendments specified in the notification relate to Schedule I – 2.5%. The changes involve replacing certain entries against S. No. 165 and 165A in column (2) with new entries: “2711 12 00, 2711 13 00, 2711 19 10”.