Notification No. 07/2025-Integrated Tax (Rate) [N11-5DX]
As at 7 September 2026. In force from 16 January 2025.
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 amendment in the notification number 10/2017-Integrated Tax (Rate), of the Government of India, in the 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. 685(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 5, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
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)
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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"