This notification amends Notification No. 8/2017–Integrated Tax (Rate) by providing that, for the period from 14 June 2021 to 30 September 2021, the IGST rate on specified passenger transport services covered under Serial No. 3 shall be levied at a concessional rate of 5%, irrespective of the rate otherwise prescribed. The measure was introduced in public interest as a temporary relief during the COVID-19 period.

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