Seeks to amend notification No. 3/2017-Integrated Tax (Rate), dated the 28th June, 2017 ,
Ministry of Finance has issued Notification No. 11/2025–Integrated Tax (Rate) dated 17 September 2025, amending Notification No. 3/2017–Integrated Tax (Rate) originally issued on 28 June 2017. The amendment updates the applicable Integrated Goods and Services Tax (IGST) rate under Serial No. 1 of the notification. The earlier entry has been revised to a uniform rate of 18%. This change will come into effect from 22 September 2025. The notification has been issued on the recommendations of the GST Council and under the powers conferred by Section 6(1) of the IGST Act, 2017. The adjustment reflects an alignment of tax rates to maintain consistency within the GST framework. The principal notification of 2017, which has undergone multiple amendments, was last modified in July 2022 through Notification No. 08/2022. This latest amendment brings clarity and standardization in the applicable IGST rate on the relevant services covered under Serial No. 1 of the 2017 notification.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 11/2025- Integrated Tax (Rate) | Dated: 17th September, 2025
G.S.R.648 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017.(13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, 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), notification No. 3/2017-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. 668(E), dated the 28th June, 2017, namely:-
In the said notification, in the TABLE, against S. No. 1, for the entry under column (4), the entry “18%” shall be substituted.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
Dheeraj Sharma
Under Secretary to Government of India
Note: – The principal notification No. 3/2017-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. 668(E), dated the 28th day of June, 2017 and last amended by notification No. 08/2022- Integrated Tax (Rate), dated the 13th July, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 557(E), dated the 13th July, 2022.
