Notification No. 04/2025-Intergrated Tax (Rate) [N11-54F]
As at 7 September 2026. In force from 16 January 2025.
In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendation of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 9/2018- Integrated Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i), vide number G.S.R. 86(E), dated the 25th January, 2018, namely :-
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry “12%”, the entry “18%” shall be substituted.
2. This notification shall come into force with immediate effect.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendation of the Council". Names sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017. Vires claimed, unresolved.
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"section 5 of the Integrated Goods and Services Act, 2017"
"sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017"