This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.

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