Notification No. 07/2025-Integrated Tax (Rate) | Dated: 16th January, 2025

Notification No. 07/2025-Integrated Tax (Rate), issued on January 16, 2025, modifies Notification No. 10/2017-Integrated Tax (Rate) under the Integrated Goods and Services Tax (IGST) Act. The amendment changes the language in the table of the notification under serial number 5. It inserts the phrase “other than a body corporate” after “Any person” in column (3), thus clarifying that the provisions apply to individuals and entities other than body corporates. This change is made to specify the type of entities that fall under the purview of the IGST provisions. The amendment aims to provide greater clarity regarding the scope of the tax application. Supply of the sponsorship services provided by the body corporates will now fall under Forward Charge Mechanism.

MINISTRY OF FINANCE
(Department of Revenue)
New Delhi

Notification No. 07/2025-Integrated Tax (Rate) | Dated: 16th January, 2025

G.S.R. 45(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 number 10/2017-Integrated 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. 685(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, against serial number 5, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.

[F. No. 190354/2/2025-TO (TRU-II)]
MD. ADIL ASHRAF, Under Secy.

Note:-The principal notification number 10/2017-Integrated Tax (Rate) was published in the Gazette of India, Extraordinary, vide number G.S.R. 685(E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 -Integrated Tax (Rate) published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub­section (i) vide number G.S.R. 625(E), dated the 08th October, 2024.