Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • GST
  • GST - States
  • Customs
  • DGFT
  • SEZ
  • FEMA
  • Companies Law
  • SEBI
  • IBC
  • Law of Competition
  • LLP
  • Trust and Society
  • Money Laundering
  • Labour laws
  • Bharatiya Nyaya
  • Indian Laws
  • Wealth-tax
  • Service Tax
  • Central Excise
  • Central Sales Tax
  • VAT - Delhi
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Notifications
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
No. 88/2026 - Dated: 28-10-2026 - Cus (NT) Customs
Seeks to amend Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997 - Inland Container Depots for loading and unloading of goods
Show AI Summary
Inland container depot designation enables unloading of imported goods and loading of export goods at a newly listed location.
Customs cargo-handling locations appointed under section 7 of the Customs Act, 1962 are expanded by inserting Anekollu, Krishnagiri District, in the Tamil Nadu entry of the applicable table. Anekollu is added as item (xiv) at serial number 11 and authorises unloading of imported goods and loading of export goods, or any class of such goods. The location and operational purpose are inserted in columns (3) and (4), respectively.
No. 138/2026 - Dated: 28-10-2026 - Inc.Tax Act 2025 Income Tax
Central Government notifies that the provisions of Chapter XIX of the IT Act 2025 shall not apply to payments received by International Rice Research Institute (IRRI)
Show AI Summary
Conditional payment exclusion removes International Rice Research Institute receipts from Chapter XIX coverage upon compliance with privileges and immunities conditions.
Payments received by the International Rice Research Institute are excluded from Chapter XIX under section 400(1) of the Income-tax Act, 2025. The exclusion is conditional on requirements under the United Nations (Privileges and Immunities) Act, 1947, read with Ministry of External Affairs S.O. 3230(E), and takes effect on publication in the Official Gazette.
No. 34/2026 - Dated: 27-10-2026 - Cus Customs
Seeks to amend Notification No. 45/2025-Customs, dated the 24th October, 2025 - Effective rates of customs duty, IGST and compensation cess for goods imported into India
Show AI Summary
Customs duty treatment for imported goods is revised through omitted entries and a time-limited defence-equipment provision.
From 1 November 2026, customs duty, IGST and compensation cess treatment for imported goods is amended by omitting serial number 198 and Lists 13, 14 and 15 from Table I. Table II replaces the tariff-heading entry against serial number 36 with 8906 and revises serial number 60 for specified defence-related parts, equipment and literature. The revised serial number 60 ceases to have effect on or after 1 July 2029.
No. 10/2026 - Dated: 27-10-2026 - CGST Rate GST
Special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model.
Show AI Summary
Escrow-account tax payment fixes central tax liability for toll-operate-transfer concessionaires when operation and maintenance expenses are debited.
Registered concessionaires supplying operation and maintenance services under a Toll-Operate-Transfer concession agreement must pay central tax on amounts charged or debited from the Escrow Account towards operation and maintenance expenses. Tax becomes payable in the tax period in which the relevant expenditure is charged or debited. The arrangement applies where the concessionaire holds exclusive toll collection rights, operates and maintains the road or highway, and pays the concession fee upfront.
No. 10/2026 - Dated: 27-10-2026 - IGST Rate GST
Special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model.
Show AI Summary
Escrow-based IGST payment requires Toll-Operate-Transfer concessionaires to pay tax when operation and maintenance expenses are debited.
Registered Toll-Operate-Transfer concessionaires supplying operation and maintenance services to concessioning authorities must pay integrated tax on amounts charged or debited from the escrow account towards operation and maintenance expenses. Tax is payable in the tax period in which the relevant expenditure is charged or debited. The procedure applies where the concessionaire holds exclusive toll collection rights, must operate and maintain the road or highway, and pays an upfront concession fee.
No. 10/2026 - Dated: 27-10-2026 - UTGST Rate GST
Special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model.
Show AI Summary
Toll-Operate-Transfer tax payment timing for concessionaires follows operation and maintenance expense debits from the Escrow Account.
Registered concessionaires under Toll-Operate-Transfer concession agreements supplying operation and maintenance services must pay Union Territory tax on amounts charged or debited from the Escrow Account towards operation and maintenance expenses. Tax is payable in the tax period in which the relevant expenditure is charged or debited.
No. 09/2026 - Dated: 27-10-2026 - CGST Rate GST
Seeks to amend Notification No. 17/2017- Central Tax (Rate), dated the 28th June, 2017 - services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)
Show AI Summary
Electronic commerce operator tax liability applies to delivery services, subject to exclusion for registration-liable suppliers.
Electronic commerce operators must pay CGST on intra-State supplies of delivery services supplied through their platforms, excluding postal and courier services. Operator tax-payment liability does not apply where the supplier using the electronic commerce operator is liable for registration under the CGST registration provision. The revised treatment takes effect on 1 November 2026.
No. 09/2026 - Dated: 27-10-2026 - IGST Rate GST
Seeks to amend Notification No. 14/2017-Integrated Tax (Rate), dated the 28th June, 2017 - services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
Show AI Summary
E-commerce operator tax liability for inter-State delivery services excludes suppliers independently required to obtain tax registration.
Inter-State supplies of delivery services, other than postal and courier services, made through an electronic commerce operator are subject to the operator's tax-payment liability. This liability does not apply where the supplier is liable for registration under the applicable inter-State supply and central tax registration provisions. The substituted treatment takes effect from 1 November 2026.
No. 09/2026 - Dated: 27-10-2026 - UTGST Rate GST
Seeks to amend Notification No. 17/2017-Union Territory Tax (Rate), dated the 28th June, 2017 - services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)
Show AI Summary
Electronic commerce operator tax liability for delivery services excludes suppliers required to register under the specified registration provisions.
Union Territory GST treatment of intra-State delivery services supplied through electronic commerce operators is revised. Electronic commerce operators must pay tax on delivery services other than postal and courier services. This liability does not apply where the supplier providing services through the operator is liable for registration under the specified Union Territory GST and Central GST registration provisions. The revised treatment takes effect from 1 November 2026.
No. 08/2026 - Dated: 27-10-2026 - CGST Rate GST
Seeks to amend Notification No. 13/2017-Central Tax (Rate), dated the 28th June, 2017 - services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act
Show AI Summary
Reverse-charge liability table is revised by replacing the specified numerical entry from the stated commencement date.
Reverse-charge tax liability for listed services under section 9(3) of the Central Goods and Services Tax Act, 2017, is modified through a targeted change to the prescribed services table. Against serial number 15, column (3), the figure "6" is replaced by "9". The substitution takes effect on 1 November 2026 and updates the referenced entry for services on which tax is payable under reverse charge.
No. 08/2026 - Dated: 27-10-2026 - IGST Rate GST
Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017 - services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act
Show AI Summary
Reverse charge integrated tax services face an increased applicable table figure from the specified effective date.
Reverse-charge liability for integrated tax services is amended for the service entry at serial number 17. The figure in column (3) is substituted from "12" to "18". The revised entry takes effect from 1 November 2026 as part of the framework governing services on which integrated tax is payable under the reverse charge mechanism.
No. 08/2026 - Dated: 27-10-2026 - UTGST Rate GST
Seeks to amend Notification No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017 - Services on which union territory tax will be payable under reverse charge mechanism (RCM)
Show AI Summary
Reverse charge mechanism revises the table value for a designated services entry with prospective effect.
Union territory tax liability under the reverse charge mechanism for services is amended by substituting the figure "9" for "6" in column (3) against serial number 15 of the prescribed table. The revised table entry takes effect on 1 November 2026 and applies prospectively within the UTGST framework governing services subject to reverse charge.
No. 07/2026 - Dated: 27-10-2026 - CGST GST
Seeks to amend Notification No. 50/2018-Central Tax, dated the 13th September, 2018 - TDS liability u/s 51 of CGST Act, 2017
Show AI Summary
Tax deduction at source for specified waste and scrap supplies applies to registered recipients receiving goods from registered suppliers.
Tax deduction at source under section 51 is revised by substituting the category covering any registered person receiving specified goods from another registered person. Covered supplies include used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, and electrical and electronics waste and scrap, classified under the identified Customs Tariff headings or chapters. The substituted scope takes effect from 1 November 2026.
No. 07/2026 - Dated: 27-10-2026 - CGST Rate GST
Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 - Exempted supply of services under the CGST Act
Show AI Summary
GST service exemptions extend to regional helicopter travel, seafarer provident fund services, toll rights, coffee curing, and seed storage.
With effect from 1 November 2026, GST service exemptions extend to helicopter seat-share travel connected with specified locations, storage or warehousing of specified agricultural produce and seeds meant for sowing, Seamen's Provident Fund Organisation services, governmental grants of toll collection rights, and coffee curing for cultivators. Goods transport agency services concerning goods supplied through an electronic commerce operator are excluded from the relevant entry. Goods transport agency and seed are also defined for exemption purposes.
No. 07/2026 - Dated: 27-10-2026 - IGST Rate GST
Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Exemptions on supply of services under IGST Act
Show AI Summary
IGST service exemptions expand for specified cross-border, transport, storage, welfare, toll and coffee-curing supplies under revised conditions.
Integrated GST service-exemption provisions exempt specified imports without consideration by Indian establishments of foreign shipping companies, helicopter seat-sharing services on designated routes, statutory provident fund services, grants of toll collection rights and coffee-curing services for cultivators. The goods transport agency entry does not apply where goods are supplied through an electronic commerce operator. Storage and warehousing coverage extends to cereals, pulses, fruits, vegetables and seeds meant for sowing, supported by an expanded definition of seed and a revised definition of goods transport agency.
No. 07/2026 - Dated: 27-10-2026 - UTGST Rate GST
Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017 - Exemptions on supply of services under UTGST Act
Show AI Summary
UTGST service exemptions expand to helicopter seat-share transport, seamen's fund services, toll rights, coffee curing, and agricultural storage.
Union Territory GST service exemptions are amended to include specified helicopter seat-share transport, services of the Seamen's Provident Fund Organisation, governmental grants of toll collection rights, and coffee curing supplied to cultivators. Storage or warehousing treatment covers cereals, pulses, fruits, vegetables and seeds intended for sowing. Goods transport agency services relating to goods supplied through an electronic commerce operator are excluded from the relevant exemption, and seed is broadly defined to include propagating and planting material.
No. 06/2026 - Dated: 27-10-2026 - CGST GST
Seeks to amend Notification No. 5/2017-Central Tax, dated the 19th June, 2017 - Exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
Show AI Summary
Reverse-charge registration exemption excludes suppliers of specified waste, scrap, used cooking oil, and electronic waste from eligibility.
Registration exemption for persons exclusively making taxable supplies on which the entire tax is payable under the reverse charge mechanism is restricted. Persons engaged in supplying used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, or electrical and electronics waste and scrap are excluded from the exemption. The substituted exclusion takes effect from 1 November 2026.
No. 06/2026 - Dated: 27-10-2026 - IGST Rate GST
Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017 - Rates for supply of services under IGST Act
Show AI Summary
Input tax credit restrictions now permit limited same-line credits for specified hospitality, catering, and electric vehicle services.
From 1 November 2026, IGST service-rate conditions permit limited input tax credit for specified same-line input services in hotel accommodation, restaurant, railway food and drink, and outdoor catering supplies. Credit for hotel accommodation and outdoor catering inputs is capped at the tax calculated at 5% where the supplier charges a higher rate. Passenger transport and rental services involving electrically operated vehicles may use a 5% rate subject to restricted credit conditions, with an alternative 18% rate. Specified electronic commerce delivery services are subject to a 5% rate and complete input tax credit restriction.
No. 06/2026 - Dated: 27-10-2026 - UTGST Rate GST
Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017 - Rates for supply of services under UTGST Act
Show AI Summary
Input tax credit restrictions for hotel, catering and electric vehicle services permit limited same-line credits under concessional service-rate entries.
Input tax credit conditions are revised for specified hotel accommodation, restaurant, railway food supply and outdoor catering services. Limited credit is retained for qualifying same-line business inputs, while credit on other goods and services remains unavailable; in specified hotel and outdoor-catering cases, same-line credit is capped at the tax paid or payable at 2.5%. Passenger transport and rental services using electrically operated vehicles, where battery charging is included in consideration, receive corresponding concessional-rate entries with restricted same-line credit. Delivery services through electronic commerce operators are also recast with a no-credit condition.
No. 06/2025 - Dated: 27-10-2026 - CGST Rate GST
Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 - Rates for supply of services under CGST Act
Show AI Summary
Input tax credit conditions permit limited same-line credits for specified hospitality, catering, and electrically operated vehicle services.
Credit on goods and services used to supply specified hotel accommodation, restaurant, rail catering, and outdoor-catering services cannot be taken, except for defined same-line business inputs or input services. Where an eligible same-line hotel-accommodation or outdoor-catering input service bears central tax above 2.5%, credit is capped at the tax payable at 2.5%. Transportation and rental services involving electrically operated vehicles, where battery-charging cost is included in consideration, receive 2.5% central-tax treatment subject to equivalent credit restrictions and limited same-line input service credit.

Notifications

Back

All Notifications

Showing Results for :
Reset Filters
No Records Found

Notifications

Home › Notifications › GST - States › 2018 › GST - States - 2018 › This
Back

All Notifications

GST - States

Amendment in Notification No. 525/2017/9(120)/XXVII(8)/2017, dated 29th June 2017 - 723/2018/5(120)/XXVII(8)/CTR-13 - Uttarakhand SGST

Contents
Notifications
Acts
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST rate amendments reshape food service, railway catering, transport and e-book supply classifications under Uttarakhand notification.
Amendment notification revises the Uttarakhand GST rate schedule for specified supplies of food, transport and information services. The concessional rate ... Summary

Topics

Acts Income Tax
Next ➔