This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising rates and conditions for passenger transport, goods transport, ropeway services, renting of goods carriage, GTA services, and supporting transport services. It introduces taxation of hospital room charges exceeding ₹5,000 per day (other than ICU and similar units), inserts definitions for clinical establishment and health care services, and prescribes a revised procedure and declaration for GTAs opting to pay tax under forward charge. The amendments significantly restructure IGST rates on services.

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