[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 08/2025-Central Tax (Rate)
New Delhi, the 16th January, 2025.

G.S.R......(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 1st day of April, 2025.

[F.No. 190354/2/2025-TO (TRU-II)]
(Md. Adil Ashraf)
Under Secretary to the Government of India.

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.