Ministry of Finance has issued Notification No. 06/2025-Integrated Tax (Rate) on January 16, 2025, amending Notification No. 9/2017-Integrated Tax (Rate). Key updates include replacing the term “transmission and distribution” with “transmission or distribution” for clarity. A new entry (37B) introduces a GST exemption for insurance services provided by the Motor Vehicle Accident Fund, funded through contributions from third-party motor insurance premiums. Additionally, GST exemptions are extended to training partners approved by the National Skill Development Corporation under serial number 72. Effective April 1, 2025, item (w) in paragraph 2 is omitted, and a new definition (zja) is added to define “insurer” as per the Insurance Act, 1938. These changes aim to refine the GST structure for integrated taxes, focusing on insurance and skill development sectors.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi
Notification No. 06/2025- Integrated Tax (Rate) | Dated: 16th January, 2025
G.S.R. 42(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 5, sub-section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification number 9/2017-Integrated Tax (Rate), of the Government of India, 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. 684(E), dated the 28th June, 2017, namely:-
(i) In the said notification, in the table, –
(A) against serial number 26A, in column (3), for the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted;
(b) after serial number 37A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “37B | Heading 9971 or Heading 9991 |
Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. | Nil | Nil” |
(C) against serial number 72, in the entry in column (3), after item (e), the following item shall be inserted, namely :-
“(f) a training partner approved by the National Skill Development Corporation,”.
(ii) in paragraph 2 of the said notification,-
(A) item (w) shall be omitted with effect from the 1st day of April, 2025;
(B) after item (zj), the following item shall be inserted, namely: –
“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).”.
[F. No. 190354/2/2025-TO (TRU-II)]
MD. ADIL ASHRAF, Under Secy.
Note:- The principal notification number 9/2017-Integrated Tax (Rate) was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification number 08/2024 -Integrated Tax (Rate) published in the Gazette of India Extraordinary, vide number G.S.R. 622(E), dated the 8th October, 2024.
