Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of 55th GST Council

Amendments to Integrated Tax (Rate) Notification No. 08/2025

The Government of India's Ministry of Finance, specifically the Department of Revenue, issued Notification No. 08/2025-Integrated Tax (Rate) on January 16, 2025. This notification, which will take effect on April 1, 2025, introduces amendments to a previous notification (No. 14/2017) concerning the Integrated Goods and Services Tax (IGST) Act of 2017. The changes are made under the authority granted by sub-section (5) of section 5 of the IGST Act, following recommendations from the GST Council. The amendment involves a substitution in the explanation section of the original notification. Specifically, it redefines "specified premises" to align with the definition provided in clause (xxxvi) of paragraph 5 of Notification No. 08/2017-Integrated Tax (Rate) dated June 28, 2017. This adjustment ensures consistency across related tax notifications. The notification is signed by Md. Adil Ashraf, Under Secretary to the Government of India. It builds upon the principal Notification No. 14/2017, which was first published on June 28, 2017, and was last amended by Notification No. 19/2023 on October 19, 2023. These modifications continue to refine the tax framework to ensure clarity and alignment with the evolving tax landscape.