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The Central Government amends Notification No. 9/2017-Integrated Tax (Rate) to update tax exemptions for specific services. The changes include new nil-rated entries for import of services by foreign shipping companies, services by the Seamen's Provident Fund Organization, grant of toll collection rights, and coffee curing services. The notification also adds air travel in helicopters on a seat-share basis in specified North-Eastern states and Bagdogra to the exemption list. It clarifies the scope of goods transport agency services by excluding supplies through electronic commerce operators. Additionally, the notification updates the definition of seeds and goods transport agency. These amendments take effect on 1 November 2026.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 07/2026-Integrated Tax (Rate)
New Delhi, the 27^th October, 2026
G.S.R. -----(E). - In exercise of the powers conferred by sub-sections (3) and (4) of section 5, sub-section (1) of section 6 and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 9/2017-Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28^th June, 2017, namely:-
In the said notification, -
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “10M | Chapter 99 | Import of services by an establishment of a foreign company in India, which is a shipping company, from a related person or from any of its other establishments outside India, when made without consideration. |
Explanation: For the purpose of this entry, ‘Foreign company’ shall have the same meaning as assigned to it in sub-section (42) of section 2 of Companies Act, 2013 (18 of 2013). | Nil | Nil”; |
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “32AA | Heading 9971 | |||
| or | ||||
| Heading 9991 | Services by Seamen's Provident Fund Organization to persons governed by the Seamen's Provident Fund Act, 1966 (4 of 1966). | Nil | Nil”; |
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “44A | Heading 9973 | Services by way of grant of exclusive right of way or access, license and authority to demand, collect and appropriate toll fee by the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity. | Nil | Nil”; |
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “57A | Heading 9986 | Services by way of curing of coffee supplied to coffee cultivators. |
Explanation - For the purposes of this entry, “curing” shall have the same meaning as assigned to it in clause (d) of section 3 of the Coffee Act, 1942 (7 of 1942). | Nil | Nil”; |
[F.No. 190354/142/2026-TRU Section-CBIC]
(Md. Adil Ashraf)
Under Secretary to the Government of India
Note: The principal notification number 9/2017 -Integrated Tax (Rate) dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended vide notification number 16/2025 -Integrated Tax (Rate), dated the 17th September, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 667(E), dated the 17th September, 2025.
