This notification amends Notification No. 9/2017–Integrated Tax (Rate) to clarify wording relating to transmission or distribution services, insert a new exemption for insurance services provided by the Motor Vehicle Accident Fund, and include NSDC-approved training partners within the scope of specified exemptions. It also omits a redundant definition and inserts a definition of “insurer” with effect from 1 April 2025, ensuring alignment with sectoral laws.

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