Notification No. 12/2025-Integrated Tax (Rate) [N11-619]
As at 7 September 2026. In force from 22 September 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 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. 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, for the words, brackets, and figures, “Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)”, the following shall be substituted, namely:- “Schedule II or Schedule III of Notification No. 9/2025 -Integrated Tax (Rate)”.
2. This notification shall come into force on the 22nd day of September, 2025.
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 recommendations of the Council". Names sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017. Vires claimed, unresolved.
Acts on (2)
Cites Notification No. 9/2025-Integrated Tax (Rate) [N11-6P2], 22 September 2025. "No. 9/2025 -Integrated Tax (Rate)”. 2".
Amends Notification No. 9/2018-Integrated Tax (Rate) [N10-A1M], 22 September 2025. "No. 9/2018- Integrated Tax (Rate), dated".
Acted on by (0)
none
Not held (2)
"section 5 of the Integrated Goods and Services Act, 2017"
"sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017"