Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 08/2026-Integrated Tax (Rate), dated 27 October 2026, amending Notification No. 10/2017-Integrated Tax (Rate), dated 28 June 2017. The Central Government has issued the amendment on the recommendations of the GST Council, exercising its powers under Section 5(3) of the Integrated Goods and Services Tax Act, 2017. The provision authorises the Government to notify categories of supplies on which integrated tax is payable by the recipient under the reverse charge mechanism. The amendment makes a specific substitution in the Table forming part of the principal notification. Against serial number 17, in column (3), the existing figure “12” is replaced with “18”. Consequently, the numerical rate specified in that entry is revised from 12 to 18. The amendment does not expressly alter the description of the relevant supply or any other entry in the Table. The scope and application of the revised provision must therefore be determined by reading the substituted figure together with the existing description and conditions of serial number 17 in Notification No. 10/2017-Integrated Tax (Rate). The notification will come into force on 1 November 2026. Accordingly, persons liable to discharge integrated tax in respect of the affected entry should consider the revised rate from that date, subject to the applicable statutory provisions. The notification does not prescribe any separate transitional arrangement or retrospective operation. It also records that the principal notification was previously amended by Notification No. 07/2025-Integrated Tax (Rate), dated 16 January 2025. All other provisions of the principal notification remain unaffected by the express substitution made through this instrument.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 08/2026-Integrated Tax (Rate) | Dated: 27th October, 2026
G.S.R. 943(E).— In exercise of the powers conferred by sub-section (3) 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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 10/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 17, in column (3), for the figure “12”, the figure “18” shall be substituted.
2. This notification shall come into force with effect from the 1st day of November, 2026.
[F. No. 190354/142/2026-TRU Section-CBIC]
MD. ADIL ASHRAF, Under Secy.
Note: The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 07/2025 -Integrated Tax (Rate), dated the 16th January, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 45(E), dated the 16th January, 2025.
