Repository · GST
GST Notifications
As Amended from Time to Time
Consolidated GST notifications with all amendments tracked in one place — original text, amendment history, and current position. Updated whenever the CBIC issues an amending notification.
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Each notification page shows the base notification text alongside all subsequent amendments in tracked-changes format — with the amending notification number and date cited against every change. No more hunting across multiple circulars.
Covers :
Goods
Services
Reverse Charge Mechanism (RCM)
Notfn. 13/2017 – CT(R)
RCM on Services — Consolidated & Amended
Services notified under Section 9(3) of CGST Act where tax is payable by the recipient. Covers legal services, GTA, import of services, sponsorship, and more — with all amendments tracked.
Notfn. 4/2017 – CT(R)
RCM on Goods — Consolidated & Amended
Goods notified under Section 9(3) of CGST Act where tax is payable by the recipient. Covers cashew nuts, bidi wrapper leaves, tobacco, silk yarn, raw cotton, and more — with all amendments tracked.
Exemptions from GST
Notfn. 12/2017 – CT(R)
Exempt Services — Consolidated & Amended
Services exempt from GST under Section 11(1) of CGST Act. Covers healthcare, education, government services, agriculture, and more — with all amendments tracked from 2017 to present.
Notfn. 2/2017 – CT(R)
Exempt Goods — Consolidated & Amended
Goods exempt from GST under Section 11(1) of CGST Act. Covers fresh produce, live animals, grains, salt, contraceptives, and more — with all amendments tracked from 2017 to present.
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