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.
ITAT allows withdrawal of appeal against rejection of registration u/s 12AB as assessee had been availing benefit of blanket exemption…
When explanation for delay does not smack of mala fide, right of hearing of appeal on merit ought not to…
ITAT allows exemption u/s 54 allowed despite failure to deposit the amount in Capital Gains Accounts Scheme and new asset…
Addition cannot be made in the hands of the assessee solely on the basis of uncorroborated loose-sheet - ITAT In…
ITAT dismisses claim of Leave Encashment exemption u/s 10(10AA)(ii) beyond Rs. 3 lakhs In a recent judgment, ITAT Ahmedabad has…
Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…