CGST exemption for intra state supplies of heavy water and nuclear fuel enables tax relief for specified departmental transfers.
Exempts intra state supply of heavy water and nuclear fuels from the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the central tax leviable under the central tax charging provision of the Act, based on tariff classification in Chapter 28 and pursuant to the Central Government's statutory power exercised in public interest on Council recommendations.

Tax exemption for admission rights to FIFA youth World Cup events granted by amendment to GST rates.
The Central Government, under section 11(1) of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No.12/2017-Central Tax (Rate) by inserting serial 82, Chapter 9996, to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from central tax (Nil rate).

CGST rate reduction applies lower rates to specified works contract services for government and public purpose structures.
Substitutes items (vi) and (vii) in Notification No. 11/2017 Central Tax (Rate) to classify specified works contract services: item (vi) covers services to governmental authorities for construction, repair, renovation or alteration of predominantly non commercial civil structures, educational, clinical, art/cultural establishments, and residential complexes for self use or employee use (CGST rate entry 6); item (vii) covers other construction services not falling under (i)-(vi) (CGST rate entry 9).

Electronic commerce operator liability: ECOs must pay GST on platform-mediated housekeeping services unless the supplier is separately registered.
Amendment designates the electronic commerce operator as liable to pay GST on house-keeping services such as plumbing and carpentering when supplied through an electronic commerce operator, by inserting a new clause into Notification No.17/2017 Central Tax (Rate). The provision excepts cases where the person supplying the service through the electronic commerce operator is required to register under the Central Goods and Services Tax framework, in which case the supplier remains the taxable person.

Goods transport agency reverse charge clarified; LLP expressly treated as a partnership firm for GST applicability.
The notification amends the Table entry for serial number 1 to qualify "goods transport agency (GTA)" as "goods transport agency (GTA), who has not paid central tax at the rate of 6%," and inserts an Explanation clause stating that a "Limited Liability Partnership" formed and registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the purposes of the notification.

Service exemptions for FIFA event-related services and Public Distribution System sales expand GST zero-rate coverage and clarify LLP treatment.
Amendment inserts nil-rated entries: services by and to Fe de ration Internationale de Football Association related to the FIFA U-17 World Cup 2017 (subject to certification by Director (Sports)); services by Fair Price Shops to Central and State Governments/Union territories for sale of PDS commodities against commission or margin; substitutes RWCIS and PMFBY for prior insurance scheme references; and adds that a Limited Liability Partnership under the LLP Act, 2008 is to be considered a partnership firm for the notification.

Composite supply of works contract: categories and GST rate treatment clarified for specified infrastructure and housing projects.
Amendments revise the Central Tax (Rate) notification to reclassify and specify taxable treatment for composite supply of works contract, enumerating distinct infrastructure, heritage, housing and agricultural works as separate categories for central tax application. The changes also recast treatment for passenger motorcab services, renting of motorcabs, goods transport agency services (with a binding rate election), and refine manufacturing and printing service entries, while adjusting textile tariff wording and adding planetarium to an entertainment item.

CGST rate reduction on tractor parts creates new Schedule III entries and reclassifies specified components under a lower tax rate.
Amends the CGST rate schedule by inserting new entries into Schedule III after serial number 452, categorising specified tractor components - including tyres, tubes, agricultural diesel engines above a stated cylinder capacity, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling assemblies, silencers, clutch assemblies, steering components, hydraulic parts, and various body panels and fittings - and subjecting them to the 9% CGST rate under the amended Notification No.1/2017-Central Tax (Rate).

CGST rate amendments correct tariff codes and descriptions, adjusting item classifications across specified tax schedules.
The corrigendum to the Central GST rate notification effects targeted textual corrections to tariff classifications and product descriptions across Schedules I-IV, substituting HS codes, inserting omitted goods, amending column entries, and clarifying composite headings (including addition of photovoltaic cells, expansion of Palmyra sugar entries, and reclassification to optical fibre cable terminology) to refine taxable classification under the central GST schedules.

GST Rate Amendment adds additional rate categories and expands tariff codes in the Central GST notification.
Corrigendum to Notification No.2/2017-Central Tax (Rate) amends the Schedule by replacing specified column entries: one rate designation is changed to list multiple rate categories, and a tariff heading entry is expanded to include an additional tariff code alongside the existing code, thereby altering the rate classifications and referenced tariff codes in the notification.

GST classification: packaged shelled dried leguminous vegetables bearing registered brand excluded from Nil rate by corrigendum.
Corrigendum to Notification No.2/2017-Central Tax (Rate) narrows the tariff description for Dried leguminous vegetables, shelled by excluding items put up in unit containers bearing a registered brand name, and omits the textual annotation "[proposed GST Nil]" from the specified schedule entry, thereby correcting the published rate notification's scope and annotations.

GST rate schedule amendment updates tariff descriptions, corrects HS codes and inserts new commodity entries affecting classification.
Amendments to the GST rate schedule modify tariff descriptions, correct HS codes, and insert new commodity entries into Notification No.1/2017-Central Tax (Rate). The corrigendum clarifies coffee as "Coffee roasted, whether or not decaffeinated," inserts bran and cereal residues with specified exclusions, adds dried citrus fruits, and includes road tractors for semi-trailers, while making multiple HS code and heading corrections to align tariff classifications.

Corrigendum to central tax rate notification updates tariff reference and omits specified descriptive phrases.
Corrigendum to the Central Tax (Rate) notification effects three textual amendments: replacement of "30" with "30 or any Chapter", omission of the words "other than those", and omission of the phrase "goggles and the like, corrective, protective or other" in specified lines of the published Gazette notification.

Central GST rate reduction on fertilisers prompts insertion of specific tariff entries and omission from higher-rate schedule.
The notification amends the Central GST rate schedules to place specified mineral or chemical fertilisers (nitrogenous, phosphatic, potassic and mixed/other fertilisers, including certain packaged forms) into a lower-rate Schedule and omit their entries from the higher-rate Schedule, under the authority of section 9(1) of the Central Goods and Services Tax Act, 2017, with effect from the commencement date stated in the notification.

Electronic commerce operator liability: ECO must pay tax on specified intra State services supplied through its platform.
The notification makes the electronic commerce operator responsible for paying tax on listed intra State supplies made through its platform, including specified passenger transportation services, accommodation, house keeping, restaurant services (excluding those at specified premises) and local delivery, subject to registration exceptions and defined term clarifications such as "radio taxi", vehicle categories, "specified premises" and "Company."

Refund of central tax available to UN bodies and foreign diplomatic missions subject to certificates, use conditions and reciprocity.
Refund of central tax is authorised for specified international organisations and foreign diplomatic missions, consular posts, diplomatic agents and career consular officers on supplies of goods or services received, subject to documentation and usage conditions. International organisations must produce a certificate confirming official use. Diplomatic entities require a Protocol Division reciprocity certificate; services demand an original undertaking of official or permitted personal use; goods require certification of use, a three year non disposal restriction, and repayment if conditions are breached.

Refund of unutilised input tax credit barred where construction services include land value; exception if full consideration follows completion.
No refund of unutilised input tax credit is allowed under section 54(3) for supplies of services of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate or after first occupation, whichever is earlier.

Public authority functions related to Panchayats and Municipalities treated outside goods or services classification under GST framework.
The Central Government notifies that activities or transactions undertaken by Central, State, Union territory or local authorities when engaged as public authority shall be treated neither as a supply of goods nor a supply of service; this includes services in relation to functions entrusted to Panchayats and, as amended, to Municipalities.

Reverse charge mechanism shifts central tax liability to service recipients for specified service categories under CGST notification.
The notification requires central tax to be paid on a reverse charge mechanism for specified service categories by identified recipients in the taxable territory. It enumerates discrete service entries-including goods transport agency services to listed recipients, legal and arbitral services to business entities, sponsorships, government supplies to business entities with exclusions, renting of immovable property to registered persons, transfers related to promoters, director services, insurance and recovery agent services, certain copyright transfers, and security services-while setting conditions, exceptions, declaration requirements and procedural options that govern applicability.

GST exemption for specified services under the CGST Act reduces central tax on listed supplies, subject to prescribed conditions.
Notification No. 12/2017-Central Tax (Rate) prescribes Nil central tax for specified intra State supplies of services under the CGST Act, 2017 by listing those services in a table with entry specific conditions. It covers government and public welfare services, transport, education, health, insurance, agricultural and real estate related services, and non profit activities; includes proportional exemption and reverse charge rules for development rights, turnover based and consideration based ceilings, and extensive definitions and provisos that delimit scope and compliance obligations.