GST Notification No 10/2026-CTR The Central Government, under Section 148 of the CGST Act, 2017, has notified a special procedure for payment of GST by registered concessionaires providing operation and maintenance services to the concessioning authority under a concession agreement. Under this provision, the concessionaire shall pay GST on the amount charged or debited from … Read more

GST Notification No 09/2026-CTR The Central Government has amended Clause (v) of Notification No. 17/2017-Central Tax (Rate), dated 28 June 2017, relating to the GST liability on delivery services supplied through an Electronic Commerce Operator (ECO) which will be applicable from 01-11-2026. Under Clause (v) of Notification No. 17/2017-Central Tax (Rate), Electronic Commerce Operators (ECOs) … Read more

GST Notification No 08/2026-CTR The Central Government has amended Serial No. 15 of Notification No. 13/2017-Central Tax (Rate), dated 28 June 2017, relating to the renting of passenger motor vehicles to a body corporate under the Reverse Charge Mechanism (RCM) which will be applicable from 01-11-2026. Under this amendment, the reference to 6% CGST has … Read more

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 … Read more

GST Notification No 06/2026-CTR The Central Government, on the recommendations of the GST Council, has amended Notification No. 11/2017-Central Tax (Rate), dated 28 June 2017, under Sections 9(1), 9(3), 9(4), 11(1), 15(5), 16(1) and 148 of the CGST Act, 2017. The amendments revise the conditions for claiming Input Tax Credit (ITC) on certain services covered … Read more

GST Notification No 05/2026-CTR The Government has amended Notification No. 26/2018–Central Tax (Rate) to revise the definition of Nominated Agency for the purpose of GST exemption relating to specified supplies of gold and other precious metals. Revised Definition: A Nominated Agency now means an entity specified in Appendix 4B of the Handbook of Procedures, as … Read more

GST Notification No 04/2026-CTR The Government has amended Notification No. 4/2017–Central Tax (Rate) to extend the applicability of Reverse Charge Mechanism (RCM) to certain waste and scrap materials purchased by registered taxpayers from unregistered persons from 01-11-2026. Newly Included Goods under RCM HSN Code Description of Goods 1518 Used cooking oil 3915 Plastic waste and … Read more

GST Notification No 02/2026-CTR The Government has amended Notification No. 9/2025–Central Tax (Rate) to revise and clarify GST rates on certain fertilisers and tyres, effective from 1st November 2026. Particulars GST Rate Animal, vegetable and organic fertilisers (pre-packaged and labelled), including seaweed extract-based bio-stimulants registered under the Fertiliser Control Order, 1985 5% Retreaded tractor tyres … Read more

Notification No 01/2026-CTR | Revision of HSN The Government has issued Notification No 01/2026-CTR -30-04-2026 to revise the HSN specified in Notification No 09/2025-CTR. This revision is applicable from 01-05-2026. Amendment In Schedule-I- 2.5% of Notification No 09/2025-CTR (Effective From 01-05-2026) Notification No 09/2025-CTR (Before 01-05-2026) Notification No 09/2025-CTR (From 01-05-2026) Sr No HSN Description … Read more