This notification amends Notification No. 9/2017–Integrated Tax (Rate) by withdrawing or modifying exemptions for several services including postal services to non-government persons, renting of residential dwelling to registered persons, certain passenger transport services, training and coaching, and clinical establishment room charges exceeding ₹5,000 per day. It also inserts a new exemption for Department of Posts services and for tour operator services partly performed outside India. The amendment rationalises the exemption structure in line with GST Council decisions.

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