Significant amendments made to Notification No. 8/2017- Integrated Tax (Rate).
Changes affect service supply in various sectors.
Clarifications on the value of supply in place of declared tariff.
Explanations provided for better understanding of amendments.
Supply of goods by Indian Railways or its licensees now covered.
Multimodal transportation of goods defined and taxed accordingly.
E-books included under telecommunications and information supply services.
Effective from July 27, 2018.
Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.