Notification No. 08/2025- Integrated Tax (Rate) Dated 16.01.2025 specified premises meaning
NOTIFICATION
New Delhi, the 16th January, 2025
No. 08/2025- Integrated Tax (Rate)
G.S.R. 48(E).—In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following further amendments in the notification number 14/2017-Integrated Tax (Rate), of the Government
of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 689(E) dated the 28th June, 2017, namely:-
1. 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 No. 08/2017-Integrated Tax (Rate) dated 28.06.2017.”.
2. This notification shall come into force with effect from 1st day of April, 2025.
[F. No. 190354/2/2025-TO (TRU-II)]
MD. ADIL ASHRAF, Under Secy.
Note: The principal notification number14/2017 –Integrated Tax (Rate), was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 689(E), dated the 28th June, 2017, and
was last amended by notification number 19/2023 –Integrated Tax (Rate), published in the Gazette of India,
Extraordinary, vide number G.S.R. 772(E), dated 19th October, 2023.