The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

CGST Rate Notification

Notification No.08/2025-Central Tax (Rate), Dated 16^th January, 2025

The amendment to Notification No. 17/2017-Central Tax (Rate), dated June 28, 2017, aligns the definition of "specified premises" with the revised clause (xxxvi) in Notification No. 11/2017-Central Tax (Rate). The amendment will take effect on April 1, 2025

Notification No.07/2025-Central Tax (Rate), Dated 16^th January, 2025

The amendment to Notification No. 13/2017-Central Tax (Rate), dated June 28, 2017, introduces changes to the reverse charge mechanism under GST.

Notification No.06/2025-Central Tax (Rate), Dated 16^th January, 2025

Services of insurance provided by the Motor Vehicle Accident Fund, constituted under Section 164B of the Motor Vehicles Act, 1988, are exempted. The phrase "transmission and distribution" is replaced with "transmission or distribution" under serial number 25A.

Notification No.05/2025-Central Tax (Rate), Dated 16^th January, 2025

These amendments aim to refine the classification and declaration processes for premises providing hotel accommodation services.

Notification No.04/2025-Central Tax (Rate), Dated 16^th January, 2025

This Notification changing the tax rate specified in the table under S. No. 4. The rate in column (4) has been revised from 6% to 9%.

Notification No.03/2025-Central Tax (Rate), Dated 16^th January, 2025

This notification amends the GST rate notification No. 39/2017-Central Tax (Rate). The amendment aims to enhance clarity and coverage of essential food supplies for welfare schemes

Notification No.02/2025-Central Tax (Rate), Dated 16^th January, 2025

A new entry is introduced S. No. 105A as “Gene Therapy”. Updated to align with the Legal Metrology Act, 2009, clarifying that it applies to retail commodities in packages not exceeding 25 kg or 25 liters.

Notification No.01/2025-Central Tax (Rate), Dated 16^th January, 2025

A new entry is added S. No. 98B. The description of S. No. 15 is amended to include "Fortified Rice Kernel (FRK)"