This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services provided to Governmental Authorities relating to water supply, public health, sanitation, solid waste management, and slum improvement. It also extends existing exemptions relating to services provided by the Department of Posts to include the Ministry of Railways (Indian Railways). The amendment broadens the scope of exemptions for public utility services.

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