Amendments Made Under CGST & IGST Acts to Notification 02/2017

Last updated: 21 April 2025

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This notification announces further amendments to the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017. Specifically, it modifies Notification No. 02/2017-Central Tax, which was originally published on 19th June 2017. The official copy of the circular detailing these changes is attached for your reference.

Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 10/2025 – Central Tax

New Delhi, the 13th March, 2025

G.S.R.....(E).– In exercise of the powers conferred by section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017, namely: -

Official copy of the circular has been attached

FAQ :

The main purpose is to introduce further amendments to Notification No. 02/2017-Central Tax under the CGST and IGST Acts.

The amendments are made under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017.

The original notification being amended is Notification No. 02/2017-Central Tax, published on 19th June 2017.

This amendment was issued on 13th March 2025.

The official copy of the circular detailing these amendments has been attached to the notification.

Notification No : Notification No. 10/2025
Source : https://taxinformation.cbic.gov.in/view-pdf/1010327/ENG/Notifications

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