This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting the words “other than a body corporate” against the relevant serial entry. The amendment limits the applicability of the notified provision exclusively to non-corporate persons, thereby clarifying scope and preventing unintended extension to corporate entities.

Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).