This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising IGST rates across multiple service categories such as goods transport, multimodal transport, renting of goods carriage, courier services, job work services, tailoring, beauty and wellness services, and professional services. It introduces conditional concessional rates subject to non-availment of input tax credit and clarifies definitions to remove interpretational issues.

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