Disclaimer: This updated version of the notification as amended upto 14th Nov, 2017 has been prepared for convenience and easy reference of the trade and business and has no legal binding or force. Notifications as published in the official Gazette of Government of India have the force of law.
[Updated version of the Notification No. 8/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 28th June, 2017
S.R (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub- section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the integrated tax, on the inter-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-
Under Secretary to the Government of India