IGST--Notification (Rate)

Notification No. 16/2025-Integrated Tax (Rate), dtd. 17-9-2025 [F.No.190341/188/2025-TRU]

Amendment to Notification No. 9/2017-Integrated Tax (Rate), dt. 28-6-2017

G.S.R. (E). - In exercise of the powers conferred by sub-sections (3) and (4) of section 5, sub-section (1) of section 6 and 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 amendment further to amend the notification number 9/2017-Integrated Tax (Rate), of the Government of India, 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. 684 (E), dated the 28th June, 2017, namely:-

In the said notification,-

(a) In the table, -

(i) against serial number 19, in column (3), after clause (b), the following explanation shall be inserted, namely:-

"Explanation. - Nothing contained in this entry shall apply to:

(i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator.";

(ii) after serial number 37B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: -