The Ministry of Finance (MoF) on January 16, 2025, issued a notification regarding the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator for Integrated Tax (Rate).
The Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 14/2017-Integrated Tax (Rate), dated June 28, 2017-
In the said notification, in the Explanation, for item (c), the following shall be substituted, namely,- “ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 5 of notification number 08/2017-Central Tax (Rate) dated June 28, 2017.”.
This notification shall come into force with effect from April 01, 2025.
[Notification No. 08/2025- Integrated Tax (Rate)]
