Notification No. 06/2025-Integrated Tax (Rate) [N11-5AK]
As at 7 September 2026. In force from 16 January 2025.
In exercise of the powers conferred by sub-sections (3) and (4) of section 5, sub-section (1) 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 amendment further to amend the notification number 9/2017-Integrated Tax (Rate), of the Government of India, Ministry of Finance (Department of Revenue), 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:-
(i) In the said notification, in the table, -
(A) against serial number 26A, in column (3), for the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted; (B) after serial number 37A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “37B Headin Services of insurance provided by the Nil Nil” g Motor Vehicle Accident Fund, 9971 constituted under section 164B of the or Motor Vehicles Act, 1988 (59 of 1988), Headin against contributions made by insurers g out of the premiums collected for third 9991 party insurance of motor vehicles.
(C) against serial number 72, in the entry in column (3), after item (e), the following item shall be inserted, namely :-
“(f) a training partner approved by the National Skill Development Corporation,”.
(ii) in paragraph 2 of the said notification,- (A) item (w) shall be omitted with effect from the 1st day of April, 2025; (B) after item (zj), the following item shall be inserted, namely: - “(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).”.
Made under
Recital: "In exercise of the powers conferred by sub-sections (3) and (4) of section 5, sub-section (1) 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". Names sub-section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (2)
"section 20 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017"