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Untitled 1
[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. 06/2025- Integrated Tax (Rate)
New Delhi, the 16th January, 2025.
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 clause (xxv) of 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:-
(i) In the said notification, in the table, -
(A) against serial number 26A, in column (3), for the words “transmission and
distribution” wherever occurring, the words “transmission or distribution” shall
be
substituted;
(B) after serial number 37A and the entries relating thereto, the following
serial numbers and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “37B |
Heading
9971
or
Heading
9991 |
Services of insurance provided by the
Motor Vehicle Accident Fund,
constituted under section 164B of the
Motor Vehicles Act, 1988 (59 of 1988),
against contributions made by insurers
out of the premiums collected for third
party insurance of motor vehicles.
|
Nil |
Nil” |
(C) against serial number 72, in the entry in column (3), after item (e), the
following item shall be inserted, namely :-
“(f) a training partner approved by the National Skill Development
Corporation,”.
(ii) in paragraph 2 of the said notification,-
(A) item (w) shall be omitted with effect from the 1st day of April, 2025;
(B) after item (zj), the following item shall be inserted, namely: -
“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of
section 2 of the Insurance Act, 1938 (4 of 1938).”.
[F.No. 190354/2/2025-TO (TRU-II)]
(Md. Adil Ashraf)
Under Secretary to the Government of India
Note:- The principal notification number 9/2017 -Integrated Tax (Rate) was
published in
the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28th
June, 2017 .
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