Amendment to Notification No. 17/2017-Central Tax (Rate)

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:

  • The notification substitutes item (c) in the Explanation of Notification No. 17/2017-Central Tax (Rate) with a new definition of “specified premises.”
  • The new definition refers to clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), dated June 28, 2017, which provides the definition of “specified premises.”

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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