Notification No. 07/2025- Integrated Tax (Rate) Dated 16.01.2025 GST Reverse Charge Mechanism List Amended
NOTIFICATION
New Delhi, the 16th January, 2025
No. 07/2025- Integrated Tax (Rate)
G.S.R. 45(E).—In exercise of the powers conferred by sub-section (3) 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 amendment in the notification number 10/2017-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. 685(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 5, in column (3), after the words “Any person”, the words
“other than a body corporate” shall be inserted.
[F. No. 190354/2/2025-TO (TRU-II)]
MD. ADIL ASHRAF, Under Secy.
Note:-The principal notification number10/2017 -Integrated Tax (Rate) was published in the Gazette of India,
Extraordinary, vide number G.S.R. 685(E), dated the 28th June, 2017 and was last amended vide notification
no. 09/2024 -Integrated Tax (Rate) published in the Gazette of India, Extraordinary, Part II , Section 3 , Subsection (i) vide number G.S.R. 625(E), dated the 08th October, 2024.