Amendment to IGST Rate Notification No. 14/2017 via Notification 17/2025

Government of India 
Ministry of Finance 
(Department of Revenue) 

Notification   
No. 17/2025- Integrated Tax (Rate) 

New Delhi, the 17th September, 2025 

G.S.R......(E).- In exercise of the powers conferred by sub-section (5) 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 amendments  in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 14/2017-Integrated Tax (Rate), dated the 28th June, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 689(E) dated the 28th June, 2017, namely:- 

In the said notification, after clause (iv), the following clause shall be inserted, namely:- 

“(v) services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.”. 

2. This notification shall come into force with effect from the 22nd day of September 2025. 

[F.No.190341/188/2025-TRU] 

(Md. Adil Ashraf) 
Under Secretary to the Government of India 

Note: - The principal notification number 14/2017 –Integrated Tax (Rate),  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 689(E), dated the 28th June, 2017, and was last amended by notification number  08/2025 –Integrated Tax (Rate), published in the Gazette of India, Extraordinary, videnumber G.S.R. 48(E), dated 16th January, 2025