GST Rate Notifications to implement recommendations of 55th GST Council (Services)

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17012025-260280 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 34] NEW DELHI, THURSDAY, JANUARY 16, 2025/PAUSHA 26, 1946 454 GI/2025 Note: Note: -The principal notification number 11/2017 -Central Tax (Rate) was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and last amended vide notification number 07/2024-Central Tax (Rate) published in the Gazette of India vide number G.S.R. 617(E), dated the 8th October, 2024. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 16th January, 2025 No. 05/2025- Central Tax (Rate) G.S.R. 38(E). In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 9, sub-section (1) of section 11, 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 further amendments in the notification number 11/2017- Central 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. 690(E), dated the 28th June, 2017, namely:- In the said notification, - (i) in paragraph 4 relating to Explanation, with effect from the 1st day of April, 2025,- (a) clause (xxxv) shall be omitted; (b) for clause (xxxvi), the following clause shall be substituted, namely:- "(xxxvi) "Specified premises”, for a financial year, means,- (a) a premises from where the supplier has provided in the preceding financial year, 'hotel accommodation' service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent; or (b) a premises for which a registered person supplying ‘hotel accommodation' service has filed a declaration, on or after the 1st of January and not later than 31st of March of the preceding financial year, declaring the said premises to be a specified premises; or (c) a premises for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgement for the registration application, declaring the said premises to be a specified premises;"; (ii) after Annexure VI, the following Annexures shall be inserted, namely:- "Annexure VII OPT-IN DECLARATION FOR REGISTERED PERSON (See para 4(xxxvi)) Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: 1. I/We a 'specified premises' for the Financial Year .........(yyyy-yy).......... (name of Person) do hereby declare that the premises at ......(address)...... shall be 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - GSTIN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as a 'specified premises' for a Financial Year, shall be filed by a registered person on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises. Annexure VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: 1. I/We (name of Person) have applied for registration vide ARN No. and do hereby declare that the premises at ..(address)...... shall be a 'specified premises' from the effective date of registration till the end of the Financial Year. 2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: The above declaration shall have to be filed separately for each premises. Annexure IX OPT-OUT DECLARATION (See para 4(xxxvi)) Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a ‘specified premises'. Reference No.- Date: - 1. I/We (name of Person) do hereby declare that the premises at .........(address)...... shall not be a 'specified premises' for the Financial Year .........(yyyy-yy)......... 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure VII. Legal Name: GSTIN/ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as not a ‘specified premises', for a Financial Year, shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises.". [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: -The principal notification number 11/2017 -Union Territory Tax (Rate), was published in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June, 2017 and last amended vide notification number 07/2024-Union Territory Tax (Rate)published in the Gazette of India vide number G.S.R. 618(E), dated the 8th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 05/2025- Integrated Tax (Rate) G.S.R. 39(E). In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (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 further amendments in the notification number 8/2017- 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. 683(E), dated the 28th June, 2017, namely:- In the said notification, - (ii) in paragraph 5 relating to Explanation, with effect from the 1st day of April, 2025,- (a) clause (xxxv) shall be omitted; (b) for clause (xxxvi), the following clause shall be substituted, namely:- "(xxxvi) "Specified premises", for a financial year, means,- (a) a premises from where the supplier has provided in the preceding financial year, 'hotel accommodation' service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent; or (b) a premises for which a registered person supplying 'hotel accommodation' service has filed a declaration, on or after the 1st of January and not later than 31st of March of the preceding financial year, declaring the said premises to be a specified premises; or (c) a premises for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgement for the registration application, declaring the said premises to be a specified premises;"; (ii) after Annexure VI, the following Annexures shall be inserted, namely:- "Annexure VII OPT-IN DECLARATION FOR REGISTERED PERSON (See para 4(xxxvi)) Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: - 1. I/We (name of Person) do hereby declare that the premises at ......(address)...... shall be a 'specified premises' for the Financial Year ............(yyyy-yy).......... 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - GSTIN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as a 'specified premises' for a Financial Year, shall be filed by a registered person on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises. Annexure VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: - 1. I/We (name of Person) have applied for registration vide ARN No. .....(address)...... shall be a ‘specified premises' from the effective and do hereby declare that the premises at ......(address). date of registration till the end of the Financial Year. 2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: The above declaration shall have to be filed separately for each premises. Annexure IX OPT-OUT DECLARATION (See para 4(xxxvi)) Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a ‘specified premises'. Reference No.- Date: - 1. I/We (name of Person) do hereby declare that the premises at .........(address)...... shall not be a 'specified premises' for the Financial Year .........(yyyy-yy)......... 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure VII. Legal Name: GSTIN/ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as not a ‘specified premises', for a Financial Year, shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises.”. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note:- The principal notification number 8/2017 - Integrated Tax (Rate) was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended vide notification no. 07/2024- Integrated Tax (Rate) published in the Gazette of India vide number G.S.R. 619(E), dated the 8th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 05/2025- Union Territory Tax (Rate) G.S.R. 40(E). In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification number 11/2017- Union Territory 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. 702(E), dated the 28th June, 2017, namely:- In the said notification, - (i) in paragraph 4 relating to Explanation, with effect from the 1st day of April, 2025,- (a) clause (xxxv) shall be omitted; (b) for clause (xxxvi), the following clause shall be substituted, namely:- "(xxxvi) "Specified premises", for a financial year, means,- (a) a premises from where the supplier has provided in the preceding financial year, 'hotel accommodation' service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent; or (b) a premises for which a registered person supplying 'hotel accommodation' service has filed a declaration, on or after the 1st of January and not later than 31st of March of the preceding financial year, declaring the said premises to be a specified premises; or (c) a premises for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgement for the registration application, declaring the said premises to be a specified premises;"; (ii) after Annexure VI, the following Annexures shall be inserted, namely:- "Annexure VII OPT-IN DECLARATION FOR REGISTERED PERSON (See para 4(xxxvi)) Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: - 1. I/We (name of Person) do hereby declare that the premises at ......(address)...... shall be a 'specified premises' for the Financial Year ............(yyyy-yy).......... 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - GSTIN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as a 'specified premises' for a Financial Year, shall be filed by a registered person on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises. Annexure VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: - 1. I/We (name of Person) have applied for registration vide ARN No. and do hereby declare that the premises at .(address). shall be a 'specified premises' from the effective date of registration till the end of the Financial Year. 2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: The above declaration shall have to be filed separately for each premises. Annexure IX OPT-OUT DECLARATION (See para 4(xxxvi)) Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a ‘specified premises'. Reference No.- Date: - 1. I/We 2. (name of Person) do hereby declare that the premises at ......(address)... shall not be a 'specified premises' for the Financial Year .........(yyyy-yy)......... Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure VII. Legal Name: - GSTIN/ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as not a ‘specified premises', for a Financial Year, shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises.". [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: -The principal notification number 11/2017 -Union Territory Tax (Rate), was published in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June, 2017 and last amended vide notification number 07/2024-Union Territory Tax (Rate)published in the Gazette of India vide number G.S.R. 618(E), dated the 8th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 06/2025- Central Tax (Rate) G.S.R. 41(E). In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, 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 12/2017-Central 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. 691(E), dated the 28th June, 2017, namely:- (i) In the said notification, in the table, - (A) against serial number 25A, in column (3), for the words "transmission and distribution" wherever occurring, the words “transmission or distribution” shall be substituted; (B) after serial number 36A and the entries relating thereto, the following shall be inserted, namely: - +-----+-----------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+ | (1) | (2) | (3) | (4) | (5) | +=====+===================================+======================================================================================================================================================================================+================+================+ | "36B | Heading 9971 or Heading 9991 | Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. | Nil | Nil" | +-----+-----------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+ (C) against serial number 69, 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).". [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note:- The principal notification number 12/2017 - Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended vide notification number 08/2024-Central Tax (Rate) published in the Gazette of India, Extraordinary, vide number G.S.R. 620(E), dated the 8th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 06/2025- Integrated Tax (Rate) G.S.R. 42(E). 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, 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. 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 shall be inserted, namely: - +-----+-----------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+ | (1) | (2) | (3) | (4) | (5) | +=====+===================================+======================================================================================================================================================================================+================+================+ | "37B | Heading 9971 or Heading 9991 | Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. | Nil | Nil" | +-----+-----------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+ serial numbers and entries serial numbers and entries (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).". [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note:- The principal notification number 9/2017 -Integrated Tax (Rate) was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification number 08/2024 -Integrated Tax (Rate) published in the Gazette of India Extraordinary, vide number G.S.R. 622(E), dated the 8th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 06/2025- Union Territory Tax (Rate) G.S.R. 43(E). In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 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 12/2017- Union Territory 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. 703(E), dated the 28th June, 2017, namely: - (i) In the said notification, in the table, - (A) against serial number 25A, in column (3), for the words "transmission and distribution" wherever occurring, the words "transmission or distribution" shall be substituted; (B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - +-----+-----------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+ | (1) | (2) | (3) | (4) | (5) | +=====+===================================+======================================================================================================================================================================================+================+================+ | "36B | Heading 9971 or Heading 9991 | Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. | Nil | Nil" | +-----+-----------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+ (C) against serial number 69, 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).". [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note:- The principal notification No. 12/2017 - Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended vide notification number 08/2024-Union Territory Tax (Rate) published in the Gazette of India Extraordinary, vide number G.S.R. 621(E), dated the 8th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 07/2025- Central Tax (Rate) G.S.R. 44(E). In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 13/2017-Central 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. 692(E), dated the 28th June, 2017, namely:- In the said notification, in the Table,- (A) against serial number 4, in column (3), after the words “Any person”, the words "other than a body corporate" shall be inserted. (B) against serial number 5AB, in column (4), after the words "Any registered person", the words "other than a person who has opted to pay tax under composition levy" shall be inserted. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: -The principal notification number 13/2017 -Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 -Central Tax (Rate) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 623(E), dated the 08th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 07/2025- Integrated Tax (Rate) G.S.R. 45(E). 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. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note:-The principal notification number10/2017 -Integrated Tax (Rate) was published in the Gazette of India, Extraordinary, vide number G.S.R. 685(E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 -Integrated Tax (Rate) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 625(E), dated the 08th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 07/2025- Union Territory Tax (Rate) G.S.R. 46(E). In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 13/2017 - Union Territory (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. 704(E), dated the 28th June, 2017, namely: - In the said notification, in the Table,- (A) against serial number 4, in column (3), after the words "Any person", the words “other than a body corporate" shall be inserted. (B) against serial number 5AB, in column (4), after the words “Any registered person", the words "other than a person who has opted to pay tax under composition levy" shall be inserted. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: -The principal notification number 13/2017 -Union Territory Tax (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 -Union Territory Tax (Rate) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 624(E), dated the 08th October, 2024. NOTIFICATION New Delhi, the 16th January, 2025 No. 08/2025-Central Tax (Rate) G.S.R. 47(E). In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 17/2017- Central 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. 696(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 4 of notification number 11/2017-Central Tax (Rate) dated 28.06.2017.". 66 2. This notification shall come into force with effect from the 1st day of April, 2025. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: -The principal notification number 17/2017 -Central Tax (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 696(E), dated the 28th June, 2017 and was last amended by notification number 16/2023-Central Tax (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 771(E), dated 19th October, 2023. NOTIFICATION New Delhi, the 16th January, 2025 No. 08/2025- Integrated Tax (Rate) G.S.R. 48(E). 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. 2. 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.". 66 This notification shall come into force with effect from 1st day of April, 2025. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: The principal notification number14/2017 -Integrated Tax (Rate), was 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, and was last amended by notification number 19/2023 –Integrated Tax (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 772(E), dated 19th October, 2023. NOTIFICATION New Delhi, the 16th January, 2025 No. 08/2025- Union Territory Tax (Rate) G.S.R. 49(E). In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 17/2017-Union Territory 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. 708(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 4 of notification number 11/2017-Union Territory Tax (Rate) dated 28.06.2017.". 66 2. This notification shall come into force with effect from the 1st day of April, 2025. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: The principal notification number 17/2017 -Union Territory Tax (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708 (E), dated the 28th June, 2017 and was last amended by notification number 16/2023-Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 773(E), dated 19th October, 2023.