Notification No. 15/2022 – IGST Exemption Amendment Guide

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Notification No. 15/2022 - Integrated Tax (Rate): Seeks to amend notification No. 9/2017- Integrated Tax (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R......(E).-In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) and sub-section (3) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with 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 further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017-Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:-

In the said notification,

(i) against S. No. 13, in column (3), after the entry, the following explanation shall be inserted, namely: -

“Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –

the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and

such renting is on his own account and not that of the proprietorship concern.”;

(ii) S. No 24A and the entries relating thereto, shall be omitted.

2. This notification shall come into force with effect from the 01^st January, 2023.

(Rajeev Ranjan)
Under Secretary

Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification no. 9/2017 - Integrated Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification no. 04/2022 - Integrated Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 545(E), dated the 13^th July, 2022.

📚 Frequently Asked Questions (FAQs): Notification No. 15/2022 - Integrated Tax (Rate)

Q1: What is Notification No. 15/2022 – Integrated Tax (Rate)?

Answer:
Notification No. 15/2022 – Integrated Tax (Rate), issued on 30th December 2022, amends Notification No. 9/2017 – Integrated Tax (Rate). It updates the applicability of IGST exemptions and concessions on specified goods and services in line with GST Council recommendations.

Q2: Why was this amendment necessary?

Answer:
The amendment ensures rationalization of exemptions, eliminates ambiguities, and aligns IGST law with evolving trade and policy requirements. Such changes promote fairness and consistency in GST implementation.

Q3: Which earlier notification does it amend?

Answer:
It specifically amends Notification No. 9/2017 – Integrated Tax (Rate), which originally laid down exemptions and concessional IGST rates for specified goods and services.

Q4: From when is Notification No. 15/2022 – Integrated Tax (Rate) applicable?

Answer:
The notification is effective from its publication date, i.e., 30th December 2022, unless otherwise specified within its provisions.

Q5: Does this notification provide new exemptions under IGST?

Answer:
Yes ✅. Certain goods and services that earlier enjoyed exemption or concessional IGST have been extended, modified, or withdrawn under this notification to ensure consistency with policy updates.

Q6: How does this notification affect importers and exporters?

Answer:
Importers and exporters must carefully check the amended exemption list to determine:
Whether their goods remain exempt.
Whether concessional IGST rates still apply.
If compliance documentation has changed.
👉 For assistance, businesses can reach out to a GST Expert.

Q7: What is the impact on domestic businesses?

Answer:
Domestic suppliers dealing in exempted or concessional goods must ensure they:
Charge correct IGST on inter-State supplies.
Update invoices and software for revised exemptions.
File returns accurately to avoid penalties.
Professional GST Compliance services can help businesses stay updated.

Q8: What happens if a business fails to apply the revised exemptions?

Answer:
Non-compliance can lead to excess tax collection, customer disputes, penalties, or denial of ITC. Hence, businesses must revise systems immediately post-notification.

Q9: How does Notification No. 15/2022 relate to other 2022 GST updates?

Answer:
This notification is part of the year-end 2022 updates which also included Notification Nos. 13/2022 & 14/2022 – Integrated Tax (Rate). Together, they streamline IGST exemptions, rate clarifications, and policy implementation.

Q10: What support is available for compliance with this notification?

Answer:
Businesses can benefit from:
GST Registration for new entities.
GST Return Filing to reflect changes.
Setup Business services for new startups.
MSME Registration for small suppliers availing exemptions.

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