GST Notification No 07/2026-CTR
The Central Government, on the recommendations of the GST Council, has amended Notification No. 12/2017-Central Tax (Rate), dated 28 June 2017, under Sections 9(3), 9(4), 11(1), 15(5) and 148 of the CGST Act, 2017. The following changes have been made to the GST exemption provisions which is applicable from 01-11-2026.
Helicopter Passenger Transportation – Serial No. 15 of Notification No 12/2017-CTR
The GST exemption has been extended to passenger transportation by helicopter on a seat-sharing basis, where the journey starts or ends at an airport, including a helipad, located in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or Bagdogra in West Bengal.
Omission of Explanation – Serial No. 18 of Notification No 12/2017-CTR
The existing explanation under Serial No. 18 has been omitted. Earlier, the GST exemption for transportation of goods by road was not applicable to local delivery services provided by or through an Electronic Commerce Operator (ECO). With the omission of this explanation, such local delivery services will no longer be specifically excluded from the exemption under Serial No. 18. However, the exemption continues to exclude transportation services provided by a Goods Transport Agency (GTA) or courier agency. Transportation of goods by inland waterways also continues to be exempt from GST.
Goods Transport Agency (GTA) Services – Serial No. 21A of Notification No 12/2017-CTR
A new explanation has been inserted to clarify that the exemption available under Serial No. 21A will not apply to services provided by a Goods Transport Agency (GTA) in relation to goods supplied through an Electronic Commerce Operator (ECO).Accordingly, GTA services relating to goods supplied through an ECO will not qualify for exemption under this entry.
Storage and Warehousing Services – Serial No. 24B of Notification No 12/2017-CTR
The existing exemption entry has been substituted to specifically cover services relating to the storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing. Accordingly, storage or warehousing services relating to these specified goods will be exempt from GST.
Services Provided by Seamen’s Provident Fund Organisation – New Serial No. 31AA in Notification No 12/2017-CTR
A new exemption entry has been introduced under Heading 9971 or Heading 9991 for services provided by the Seamen’s Provident Fund Organisation to persons governed by the Seamen’s Provident Fund Act, 1966. Such services will be exempt from GST, with a Nil tax rate and no additional conditions specified.
Grant of Toll Collection Rights – New Serial No. 42A in Notification No 12/2017-CTR
A new exemption has been introduced under Heading 9973 for services involving the grant of exclusive right of way or access, licence and authority to demand, collect and retain toll fees. The exemption applies where such rights or authority are granted by the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity.
Coffee Curing Services – New Serial No. 54A in Notification No 12/2017-CTR
A new exemption has been introduced under Heading 9986 for coffee curing services provided to coffee cultivators. Such services will be exempt from GST. For this exemption, the term curing will have the same meaning as defined under Section 3(d) of the Coffee Act, 1942.
Revised Definition of Goods Transport Agency (GTA) – Paragraph 2, Clause (ze)
The definition of Goods Transport Agency has been substituted to mean any person who provides services relating to the transportation of goods by road and issues a consignment note, irrespective of the name by which such document is called.
Introduction of Definition of Seeds – Paragraph 2, New Clause (zzca)
A new definition of Seed has been inserted to clarify that seeds include any plant material used or intended for propagation or sowing. The definition covers seedlings, tubers, bulbs, rhizomes, roots, cuttings, all types of grafts, tissue-culture plantlets and other vegetatively propagated materials. It also includes seeds of cereals, coarse cereals, pulses, oilseeds, fibre crops, forage and fodder crops, green manure crops, sugar crops, fruits, vegetables, spices, flower crops, ornamental crops and plantation crops, along with planting material.
