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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification
No. 17/2025- Integrated Tax (Rate)
New Delhi, the 17
th
September, 2025
G.S.R......(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 of the Government of India, in the Ministry of Finance (Department of Revenue),
No. 14/2017-Integrated Tax (Rate), dated the 28th June, 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:-

In the said notification, after clause (iv), the following clause shall be inserted, namely:-
“(v) services by way of local delivery except where the person supplying such services through electronic
commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and
Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax
Act.”.


2. This notification shall come into force with effect from the 22
nd
day of September 2025.


[F.No.190341/188/2025-TRU]


(Md. Adil Ashraf)
Under Secretary to the Government of India



Note: - The principal notification number 14/2017 –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 08/2025 –Integrated Tax (Rate), published in the Gazette of India, Extraordinary, vide
number G.S.R. 48(E), dated 16
th
January, 2025
notification no 17 2025 integrated tax rate dated 17 sep 2025 | iKargos
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