[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. 09/2024-Integrated Tax (Rate)
New Delhi, the 8th October, 2024
GSR......(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 amendments in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No.10/2017-Integrated Tax (Rate), dated the 28th June,
2017, 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:-
1. In the said notification, in the Table, after serial number 6AA and the entries relating thereto, the
following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
(1) (2) (3) (4)
“6AB Service by way of renting of any
property other than residential
dwelling.
Any unregistered
person
Any registered
person.”
2. This notification shall come into force with effect from the 10th October, 2024.
[F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
(Dilmil Singh Soach)
Under Secretary to the Government of India
Note: -The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28th June, 2017 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. 14/2023 -Integrated Tax (Rate), dated the 19th October, 2023
published in the official gazette vide number G.S.R. 766(E), dated the 19th October, 2023.