[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. 08/2025-Union Territory (Rate)
New Delhi, the 16th January, 2025

G.S.R......(E).-In exercise of the powers conferred by sub-section (5) of section 7 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification number 17/2017-Union Territory (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. 708(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-Union Territory 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 Secretary to the Government of India.

Note: - The principal notification number 17/2017 -Union Territory (Rate), was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708 (E),
dated the 28th June, 2017