Sr. No | Notification No. & Date | Subject |
1 | Notification 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. |
2 | Notification 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. |
3 | Notification 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. |
4 | Notification No. 02/2024-Integrated Tax (Rate) | Same as Notification No. 02/2024-Central Tax (Rate). |
5 | Notification No. 03/2024-Integrated Tax (Rate) | Same as Notification No. 03/2024-Central Tax (Rate). |
6 | Notification No. 04/2024-Integrated Tax (Rate) | Same as Notification No. 04/2024-Central Tax (Rate). |
7 | Notification No. 02/2024-Union Territory Tax (Rate) | Same as Notification No. 02/2024-Central Tax (Rate). |
8 | Notification No. 03/2024-Union Territory Tax (Rate) | Same as Notification No. 03/2024-Central Tax (Rate). |
9 | Notification No. 04/2024-Union Territory Tax (Rate) | Same as Notification No. 04/2024-Central Tax (Rate). |