This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rate entries and conditions for works contract services, transport of passengers, renting of motor vehicles, leasing of motor vehicles and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates and exemptions.

Issued for earlier notification?
Yes — amends Notification No. 11/2017–Central Tax (Rate).