CBIC issues rate notifications pursuant to GST Council’s 53rd meeting

Sr. NoNotification No. & DateSubject
1Notification No. 02/2024-Central Tax (Rate)Notifies uniform GST rate of 12% on Cartons, boxes, and cases of both corrugated and non-corrugated paper or paperboard, milk cans (of steel, iron, and aluminium) irrespective of their use, solar cookers, w.e.f July 15, 2024.
2Notification No. 03/2024-Central Tax (Rate)Notifies that supply of agricultural farm produce in package(s) of commodities containing a quantity of more than 25 kg or 25 ltr shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’ from July 15, 2024.
3Notification No. 04/2024-Central Tax (Rate)Notifies exemption, w.e.f July 15, 2024, on certain services provided by India Railways to individuals by sale of platform tickets, facility of retiring/waiting rooms, cloak room services, battery operated car services; Also exempts Services provided by Special Purpose Vehicles (SPVs) to Railway Ministry allowing the Ministry to use the infrastructure built and owned by the SPVs during the concession period for a fee; Also, exempts accommodation services having value of supply of accommodation up to Rs. 20,000/- per month per person subject to the condition that the accommodation service is supplied for a minimum continuous period of 90 days.
4Notification No. 02/2024-Integrated Tax (Rate)Same as Notification No. 02/2024-Central Tax (Rate).
5Notification No. 03/2024-Integrated Tax (Rate)Same as Notification No. 03/2024-Central Tax (Rate).
6Notification No. 04/2024-Integrated Tax (Rate)Same as Notification No. 04/2024-Central Tax (Rate).
7Notification No. 02/2024-Union Territory Tax (Rate)Same as Notification No. 02/2024-Central Tax (Rate).
8Notification No. 03/2024-Union Territory Tax (Rate)Same as Notification No. 03/2024-Central Tax (Rate).
9Notification No. 04/2024-Union Territory Tax (Rate)Same as Notification No. 04/2024-Central Tax (Rate).