[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 07/2025- Integrated Tax (Rate)
New Delhi, the 16th January, 2025.

GSR......(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 Secretary to the Government of India.

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 .