This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to old age homes, cross-border establishment services, imports by UN and diplomatic missions, electricity distribution infrastructure for farmers, warehousing of minor forest produce, pension and provident fund services, and various government-related services. Certain date conditions and terminologies are also updated.

Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).