Seeks to amend Notification No 17/2017-Central Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding electronic commerce operators. - 08/2025 - Central GST (CGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 08/2025-CENTRAL TAX (RATE) New Delhi, the 16th January, 2025 G.S.R. 47(E). In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 17/2017- Central 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. 696(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 4 of notification number 11/2017-Central Tax (Rate) dated 28.06.2017. . 2. This notification shall come into force with effect from the 1st day of April, 2025. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: -The principal notification number 17/2017-Central Tax (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 696(E), dated the 28th June, 2017 and was last amended by notification number 16/2023-Central Tax (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 771(E), dated 19th October, 2023.