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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. 08/2025- Integrated Tax (Rate)
New Delhi, the 16
th
January, 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 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 1
st
day of April, 2025.
[F.No. 190354/2/2025-TO (TRU-II)]


(Md. Adil Ashraf)
Under Secretary to the Government of India.
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 no 08 2025 integrated tax rate dated 16 jan 2025 | iKargos