Notificaiton No. 05/2025- Integrated Tax (Rate) Dated 16.01.2025 Hotel accommodation service Download
NOTIFICATION
New Delhi, the 16th January, 2025
No. 05/2025- Integrated Tax (Rate)
G.S.R. 39(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section
(1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following further amendments in the notification number 8/2017-
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. 683(E), dated the 28th June,
2017, namely:-
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