This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting additional conditions for availing input tax credit where services are supplied at a concessional IGST rate of 5%, restricting credit to the extent of tax payable at such concessional rate. It also modifies and omits certain entries relating to betting and gambling services and deletes corresponding classification entries in the Annexure. The amendments clarify ITC eligibility and prevent excess credit in the same line of business.

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