Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Amendment to Notification No. 17/2017-Central Tax (Rate) under Section 9(5) of the CGST Act, 2017

The Government of India's Ministry of Finance, through the Department of Revenue, issued Notification No. 08/2025-Central Tax (Rate) on January 16, 2025. This notification amends the previous Notification No. 17/2017-Central Tax (Rate), which was initially published on June 28, 2017. The amendment is made under the authority granted by subsection (5) of section 9 of the Central Goods and Services Tax Act, 2017, following the recommendations of the GST Council. The amendment specifically changes the explanation section of the original notification, replacing item (c) with a new definition of "specified premises." This new definition refers to the meaning assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), dated June 28, 2017. This amendment will take effect from April 1, 2025. The notification was last revised by Notification No. 16/2023-Central Tax (Rate) on October 19, 2023. The update was authorized by Md. Adil Ashraf, Under Secretary to the Government of India.