Notification No. 08/2025-Central Tax (Rate), dated January 16, 2025, introduces an amendment to the Central Goods and Services Tax (CGST) Act, specifically addressing the definition of “specified premises.” This update replaces item (c) in the previous Notification No. 17/2017-Central Tax (Rate), dated June 28, 2017. The revised notification aligns the term “specified premises” with the definition given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate). The amendment will take effect from April 1, 2025.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi
Notification No. 08/2025-Central Tax (Rate) | Dated: 16th January, 2025
G.S.R. 47(E).—In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 17/2017- Central Tax (Rate), of the Government of India, in the 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. 696(E) dated the 28th June, 2017, namely:-
1. In the said notification, in the Explanation, for item (c), the following shall be substituted, namely,-
“ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-Central Tax (Rate) dated 28.06.2017.”.
2. This notification shall come into force with effect from the 1 st day of April, 2025.
[F. No. 190354/2/2025-TO (TRU-II)]
MD. ADIL ASHRAF, Under Secy.
Note: –The principal notification number 17/2017 -Central Tax (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 696(E), dated the 28th June, 2017 and was last amended by notification number 16/2023-Central Tax (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 771(E), dated 19th October, 2023.
