This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and entries for multiple services. It introduces concessional treatment for pilgrimage air travel, renewable energy projects, and leasing of goods, while rationalising rates for insurance, financial services, and cinema admission. Definitions relevant to the amended entries are also inserted.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).