Seeks to amend Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding reverse charge mechanism (RCM). - 07/2025 - Integrated GST (IGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 07/2025- INTEGRATED TAX (RATE) New Delhi, the 16th January, 2025 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.