Notification No. 09/2024-Integrated Tax (Rate) [N11-46F]
As at 7 September 2026. In force from 10 October 2024.
In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017-Integrated 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. 685(E), dated the 28th June, 2017, namely:-
1. In the said notification, in the Table, after serial number 6AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
(1) (2) (3) (4) “6AB Service by way of renting of any Any unregistered Any registered property other than residential person person.” dwelling.
2. This notification shall come into force with effect from the 10th October, 2024.
Made under
Recital: "In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (2)
Cites: Corrigendum to Notification No. 09/2024-Integrated Tax (Rate) [N11-4BN], 22 October 2024. "No.09/2024- Integrated Tax (Rate), dated".
Amends: Corrigendum to Notification No. 09/2024-Integrated Tax (Rate) [N11-4BN], 22 October 2024. "No.09/2024- Integrated Tax (Rate), dated the 8th October, 2024".
Not held (2)
"section 5 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017"