[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. 04/2025-Intergrated Tax (Rate)
New Delhi, the 16 January, 2025.

G.S.R. ......(E). -In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and
Services Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public
interest so to do, on the recommendation of the Council, hereby makes the following amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 9/2018-
Integrated Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II,
section 3,sub-section (i), vide number G.S.R. 86(E), dated the 25th January, 2018, namely :-

In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry “12%”, the entry
“18%” shall be substituted.

2. This notification shall come into force with immediate effect.

[F. No. 190354/2/2025-TRU]
(Amreeta Titus)
Deputy Secretary

Note: The principal notification No. 9/2018-Integrated Tax (Rate), dated the 25th January, 2018, was
published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R.
86(E), dated the 25th January, 2018.