Act Name/Rule Name:
Central Goods and Services Tax Act, 2017,
Integrated Goods and Services Tax Act, 2017,
Union Territory Goods and Services Tax Act, 2017
Type of Document: Notification
Date: January 16, 2025
Circular No./Notification No.:
Notification No. 08/2025-Central Tax (Rate)
Notification No. 08/2025-Integrated Tax (Rate)
Notification No. 08/2025-Union Territory Tax (Rate)
This notification amends Notification No. 17/2017-Central Tax (Rate), issued on June 28, 2017, under the Central Goods and Services Tax (CGST) Act, 2017. It aims to align the definition of “specified premises” with the definition provided in another notification (11/2017-Central Tax (Rate)) to maintain consistency across the CGST notifications.
Description:
Impact: The change ensures uniformity in the terminology used in CGST notifications. This amendment will come into force on April 1, 2025.
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