This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.

Issued for earlier notification?
Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).