Government of India
Ministry of Finance
(Department of Revenue)
NotificationNo. 06/2025-Central Tax(Rate)
New Delhi,the16thJanuary, 2025.
G.S.R. -----(E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification number 12/2017-Central Tax (Rate),of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 691(E), dated the 28th June, 2017, namely:—
(i) In the said notification,in the table, -
(A) against serial number 25A, in column (3), for the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted;
(B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
“36B |
Heading 9971 or Heading 9991 |
Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. |
Nil |
Nil” |
(C) againstserial number 69, in the entry in column (3), after item(e), the following item shall be inserted, namely :-
“(f) a training partner approved by the National Skill Development Corporation,”
(ii) in paragraph 2 of the said notification,-
(A) item(w) shall be omittedwith effect from the 1stday of April, 2025;
(B) after item(zj), the following itemshall be inserted, namely: -
“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2of the Insurance Act, 1938(4 of 1938).”
