CBIC issues FAQs on GST Rate Notifications issued as per recommendations of the GST Council in its 56th meeting on 3rd September 2025
FAQs on GST Rate Notifications issued on 17.09.2025
Question 1. In which notification will I find the CGST rates changes for goods? Is a new Notification being issued?
Answer: You will find the changes in CGST rates on goods in Notification No. 9/2025- Central Tax (Rate) dated 17.9.2025. This Notification No. 9/2025- Central Tax (Rate) dated 17.9.2025 has been issued in supersession of earlier Notification No.1/2017- Central Tax (Rate) dated 28th June 2017.
Question No. 2. In which notification will I find the list of exempted goods from CGST? Is a new Notification being issued?
Answer: You will find the list of goods exempted from CGST in Notification no. 10/2025-Central Tax (Rate) dated 17.9.2025. This Notification no. 10/2025-Central Tax (Rate) dated 17.9.2025 has been issued in supersession of earlier Notification No. 2/2017- Central Tax (Rate) dated 28th June 2017
Question 3. In which notification will I find the GST rate for handicrafts? Is a new Notification being issued?
Answer: You will find the GST rates for handicrafts in Notification no. 13/2025-Central Tax (Rate) dated 17.9.2025. This Notification no. 13/2025-Central Tax (Rate) dated 17.9.2025 has been issued to amend Notification No.21/2018- Central Tax (Rate) dated 26th July, 2018.
Question 4. Which notification prescribes the amended rates of compensation cess?
Answer: Notification No. 1/2017-Compensation Cess (Rate) dated 28.6.2017 has been amended vide Notification No.. 2/2025-Compensation Cess (Rate) dated 17.9.2025 to notify the changes in compensation cess rates.
Question 5. Which is the notification relating to change in GST rate on goods imported for petroleum operations?
Answer: Please refer to Notification no. 11/2025- Central Tax (Rate) dated 17.9.2025 in this regard
Question 6. Has a new notification been issued for bricks under Special Composition Scheme?
Answer: There is no change in GST rate under the special composition scheme for bricks other than sand lime bricks. Notification no. 14/2025- Central Tax (Rate) dated 17.9.2025 has been issued in this regard.
- High Court grants bail to accused of alleged GST evasion of Rs. 120 crores
- TDS u/s 194IC is applicable for payment under JDA to transferor holding leasehold rights
- On invoking Section 69A burden of proof lies on AO to establish source of unexplained money
- When order u/s 263 is quashed, assessment order u/s 143(3) r.w.s. 263 has no legs to stand
- When interest income offered on accrual basis, TDS on maturity can not be disallowed
