Notification No. 08/2025-Integrated Tax (Rate) [N11-5G2]
As at 7 September 2026. In force from 1 April 2025.
In exercise of the powers conferred by sub-section (5) 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 number 14/2017-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. 689(E) dated the 28th June, 2017, namely:-
1. In the said notification, in the Explanation, for item (c), the following shall be substituted, namely,-
“ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 5 of notification No. 08/2017-Integrated Tax (Rate) dated 28.06.2017.”.
2. This notification shall come into force with effect from 1st day of April, 2025.
Made under
Recital: "In exercise of the powers conferred by sub-section (5) 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 (5) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 8/2017-Integrated Tax (Rate) [N10-25S], 1 April 2025. "No. 08/2017-Integrated Tax (Rate) dated".
Acted on by (0)
none
Not held (2)
"section 5 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017"