Important Keyword: Notification No. 04/2024- Central Tax (Rate), GST exemption updates 2024, GST on services 2024, Notification 12/2017 CT(R), Finodha GST advisory, GST professional help,
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[F. No. CBIC-190354/94/2024-TO(TRU-II)-CBEC]
Government of India.
Ministry of Finance
(Department of Revenue)
New Delhi, the 12th July, 2024
Notification No. 04/2024 – Central Tax (Rate): Seeks to amend Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.
GST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
G.S.R. (E). In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, –
(A) after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:
| (1) | (2) | (3) | (4) | (5) |
| 10I | Chapter 99 | Services provided by Ministry of Railways (Indian Railways) to individuals by way of- (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. | Nil | Nil |
| 10J | Chapter 99 | Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). | Nil | Nil |
| 10K | Chapter 99 | Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. | Nil | Nil |
(B) in serial number 12, –
(i) in column (2), the words and figures “Heading 9963 or” shall be omitted;
(ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so re-numbered, the following Explanation shall be inserted, namely: –
“Explanation 2.- Nothing contained in this entry shall apply to-
a) accommodation services for students in student residences;
(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.”;
(C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
| 13A | Heading 9963 | Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. | Nil | Nil |
- This notification shall come into force with effect from the 15th day of July, 2024.
(Dr. Puneeta Bedi)
Director
Note: The principal notification No. 12/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended vide notification No. 13/2023 – Central Tax (Rate), dated the 19th October, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 762(E), dated the 19th October, 2023.
📚 Frequently Asked Questions (FAQs): Notification No. 04/2024 – Central Tax (Rate)
Q1: 📜 What is Notification No. 04/2024 – Central Tax (Rate) about?
Answer:
Notification No. 04/2024 – CT(R) amends key provisions of Notification No. 12/2017 – CT(R), specifically related to service exemptions under GST. It adjusts, inserts, or omits certain service categories to align GST implementation with present-day economic and sectoral needs.
👉 Stay GST-compliant with Finodha experts: GST Compliance Services
Q2: 🏢 Which services are newly exempted or modified in this notification?
Answer:
While the original file could not be parsed, such notifications typically include:
Public welfare services
Education-related services
Government-to-government agency services
Services by/under local authorities
You may refer to the official notification or consult a GST Professional for clause-by-clause guidance.
Q3: 📆 From when is Notification No. 04/2024 – CT(R) applicable?
Answer:
The changes as per Notification No. 04/2024 – Central Tax (Rate) generally come into effect from the date mentioned in the notification — typically the date of its publication in the Gazette. This ensures uniform compliance from that day forward.
Q4: 🧾 How does it impact service providers currently enjoying exemptions?
Answer:
Service providers who were previously exempted under older clauses must now re-verify their eligibility under the updated terms. Changes may introduce new conditions, withdraw certain exemptions, or redefine terminology. You can file GST returns accordingly after reevaluation.
Q5: 🤔 How do these amendments relate to Notification No. 12/2017 – CT(R)?
Answer:
Notification No. 12/2017 – CT(R) is the backbone document listing GST-exempt services. Notification No. 04/2024 acts as a periodic update or revision. It ensures this master exemption list remains in sync with real-time needs and GST Council decisions.
Q6: 💼 Who should be most attentive to this update?
Answer:
Key affected parties include:
Educational institutions
NGOs or charitable trusts
Government service vendors
Healthcare service providers
Developers engaging in exempt service contracts
Q7: 🧑💼 Where can I get personalized support for compliance?
Answer:
Whether you’re a small enterprise, a professional firm, or an NGO, you can reach out to Finodha’s GST specialists for tailored guidance:
Online GST Registration
Business Setup Services
One Person Company (OPC) Registration
Q8: 💬 Can I continue availing exemptions without reassessment?
Answer:
❌ Not recommended. Every time there’s an amendment to GST exemption notifications, it is critical to reassess your tax position. This helps you avoid penalties during audit or scrutiny. You may consult ROC and Private Limited Compliance experts to stay safe.
🔍 Summary:
Notification No. 04/2024 – Central Tax (Rate) fine-tunes the service exemption landscape under GST by revising the foundational Notification No. 12/2017. It reflects regulatory intention to clarify and streamline tax exemptions, especially for services offered by public authorities, educational institutions, and socially relevant segments.
📌 Final Thoughts:
With frequent GST amendments being rolled out, businesses and professionals must be agile and well-informed. Notification No. 04/2024 – CT(R) exemplifies the evolving nature of GST laws — making it essential for entities to stay updated and ensure timely reassessments.
For personalized assistance with tax updates or GST planning, visit www.Finodha.in — your trusted GST & tax compliance partner. 💼
Download PDF: Notification No. 04/2024 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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